Fannon's Guide to the Valuation of Subchapter S Corporations, 2008

This guide presents her Simplified Model for S corporation valuation that cuts away the confusion of prior case law and the complexity of prior economic models. Based on sound financial reasoning and financial reality-and using plain language that analysts, attorneys, and other users of valuation reports will readily understand-this new guide streamlines and synthesizes the exercise, so that the concepts are clear and more easily conveyable to a court, a client, or an owner. Chapters compare the Simplified Model to Traditional Models, discuss single-tax entities vs. double-tax entities, valuation other than the single income approach and more.