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The IRS internal white paper, "The IRS Valuation of Non-Controlling Interests in Business Entities Electing to be Treated as S Corporations for Federal Tax Purposes” dated October 29, 2014 is reviewed and available. This recently obtained document, which was written to help IRS professionals who are examining S corp valuations, presents background on this topic area from the perspective of the IRS. In this can’t miss webinar, former IRS employee Michael Gregory provides insights to help business valuation professionals respond to this commentary. Major elements of this document are presented and Michael Gregory offers his insights as to what this might mean for business valuers providing S corp valuations for federal tax purposes.
Program Agenda
Summary of the Job Aid
Background and history of the IRS Job Aid
Background on S corps
Additional data on C corps
Appropriate tax rates
Hypothetical buyer
Hypothetical seller
Hypothetical transaction
Key factors for consideration
Evidence based valuation analysis
A view from the Federal courts
A View from academia
Theory based valuation analysis
Weighting of factors and approaches
Example 1 and Example 2
Commentary on appendices
Some Further Commentary on the Job Aid by the Original IRS Issue Champion
Background on S corps revisited
Advantages and disadvantages of S corps and what this says about risk
BIG tax and S corps
S Corp compensation
Key court cases
Legal issue vs. factual issue
Key models in practice
Another look at theoretical observations
Personal observations nearly 4 years in the private sector
Important take away information
Learning Objectives
Learn the most current thinking by the IRS when the IRS reviews an S corp valuation
Learn what the IRS deems as unacceptable and potentially litigating vehicle approaches
Understand how the IRS thinks the valuation should be completed
Understand what the IRS thinks of various court cases and tax affecting
Gain insight from the presenter on how you may want to respond going forward
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