About the Webinar

ESOP fiduciaries and others responsible for the annual ESOP appraisal need to understand the interaction between their companies' S corporation statement and the valuation. The benefits of being an S corporation ESOP add several layers of complexity to the annual valuation. For example, ESOP shares are valued by law at the price a "willing buyer" would pay, but there is no guarantee that this hypothetical willing buyer would be an S corporation or have an ESOP. Does that make it impossible for the appraisal firm to consider the S corporation ESOP tax shield? If not, how should it affect the annual valuation? Does the appropriate valuation method change for initial transactions, ongoing operation, or in evaluating a potential sale of the company? What's the difference between valuation for a 100% ESOP-owned S corporation and one where the ESOP has a smaller stake?

This webinar stands on its own, but many attendees will also view our other two S corporation webinars (one on legal issues and one on administrative issues)

You will learn:

  • How to assess your current appraiser's valuation methods
    • How the large cash advantage of S corporations ESOPs may, (and may not) be reflected in the appraised fair market value
  • How to assess your current appraiser's valuation methods

 

There are no prerequisites or advanced preparation required for this introductory-level session.

Field of Study: Specialized Knowledge

Delivery Method: Group Internet Based

For more information on the types of Continuing Education Credit offered please visit Continuing Education Credits for Meeting and Webinar Attendees.

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