Here are the guidelines for valuing the 2014 Valuation Challenge Case, ABC Engineering:
Governing Standard: Revenue Ruling 59-60
Purpose: Employee Stock Ownership Plan and Trust valuation for administrative purposes and stock transactions
Standard of Value: Fair Market Value
Premise of Value: Value as a going concern
Client Name: Trustees of the Employee Stock Ownership Plan
Business Name: ABC Engineering, Inc.
Type of Entity: S Corporation
State of Incorporation: Washington, USA
Principal Business Location: Somewhere, USA
Business Interest Valued: 20%
Valuation Date: December 31, 2012
Report Date: May 9, 2014
Appraiser Name: School of Business Team
Appraiser Firm: University
Characteristics of Ownership: Non-controlling (minority)
Minority Discount: Include
Marketability Discount: Include
Many homeowners know the current value of their homes and even their cars but, do you know the value of your business? If you are like 75 percent of American business owners, you probably don't, and that could lead to poor decision making and even loss of value or money for you and your family.
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