The valuation of a controlling equity interest in an S corporation can involve issues that may be more complex than initially contemplated. Mr. Van Vleet will address the following issues that should be considered when valuing S corporation controlling equity interests: 1) built-in capital gains for seasoned and recognition period S corporations; 2) valuation impact of transaction structuring; 3) use of the SEAM to estimate control values; 4) valuation issues in C-to-S conversions; 5) tax implications of multi-national S corporations; 6) valuation impact of nonoperational/excess assets; and 7) relevance and application of the private company valuation discount.

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