Last year was relatively quiet in the valuation arena. However, for those looking for inchoate signs of change, the prospects for a significant shift appeared in tax-affecting valuations for shareholders of S corporation (S corp) stock. Among the most difficult signals to read is the start of a material change in case law. Two cases in 2019 suggest the Internal Revenue Service’s long-standing approach to valuation of S corp stock may require revision. At this time, it remains uncertain if the
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