Business Valuation Resources, LLC

The Latest on S-Corps: Practical Lessons from Research and the Trenches

Date: Thursday, October 18, 2012
Time:
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

Earn 2 CPE credits
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Register for this program:

Webinar - $179
Training Pack* - $179
Webinar & Training Pack* - $269

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More information is available below

Featuring (click image for more information):

Nancy J. Fannon
CPA, ABV, ASA, MCBA
Meyers, Harrison & Pia

Keith Sellers
CPA, CVA, ABV
Daniels College of Business
University of Denver


Why You Should Attend

Despite years of debate, doubt, and uncertainty consensus on the treatment of S-corps and other pass through entities remains elusive. Even still, new thinking from academic research, practical valuation experience, and judicial decisions are shedding new light on still-lingering questions. In this exclusive webinar BVR welcomes expert appraiser Nancy Fannon for a hard look at this contentious, ongoing debate. Using new evidence from numerous sources Fannon will shed light on emerging considerations and how this volume of knowledge can be applied to pass through entity valuations today.

Agenda

  • Introduction: Basic questions
  • Do shareholder taxes affect value?
  • Comparing existing models for pass-through entity valuation:
    • IRS/Tax court "model"
    • Valuation community "model"
    • PTE models
    • Van Vleet's method
    • DE Chancery "method"
    • "Grabowski" model
  • Underlying assumptions and their impacts
  • "How much" tax penalty is in the market return?
  • Value versus returns
  • Changes over time
  • How small changes reflect on current thinking
  • "Tax Capitalization Theory"
  • How taxes affect firm behavior
  • Pass through entity valuation models and cost of capital
  • Conclusion

Learning Objectives

  • Understand the underlying principles of the various S corp. methods
  • Learn what research tells us about those underlying principles
  • Learn how to apply the research regardless of the methodology employed

Single Connection Policy
Admission to this event authorizes one computer and phone connection for one location. These connections may be transferred users and/or locations. Multiple concurrent connections for a single admission registration are not allowed.

Multi-User CPE Policy
Admission to this program includes one CPE certificate for one individual. Any additional listeners requesting CPE must provide a $50 processing fee assessed at the completion of the online CE survey for this course.

CPE Processing Fees may be bypassed by entering a valid, unused CPE Authorization Code (for single event purchasers) or by logging into BVR's website (for subscribers to BVR's Training Series).

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CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Specialized Knowledge & Applications)

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Business Valuation Resources offers a 100% money-back guarantee. If you are not completely satisfied with your conference experience, or have any concerns or complaints, you may contact Business Valuation Resources at (503) 291-7963, cs@bvresources.com or mail to BVR, LLC, 1000 SW Broadway, Suite 1200, Portland, OR 97205.