Although many business valuation analysts are well-aware of the “tax-affecting” issue, it's not something estate planners and tax attorneys typically think of when advising clients who own pass-through entities such as S corporations and limited liability companies (LLCs). They should. During the last five years, the “tax-affecting” issue has dramatically changed the way the Internal Revenue Service and many analysts estimate the value of pass-through entities. The result, too often, has ...

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