Category: Valuation

The Tax-Free Sale

Internal Revenue Code (IRC) Section 1042 allows a tax-free rollover of gain by a stockholder who sells stock to an ESOP sponsored by a closely-held C corporation.  There are a number of requirements that must be met, but when they more »

S-ESOP And Valuation

Since S-ESOPs add a new dimension to their sponsor, it has been argued that the potential to either (or both) grow tax-free or pay tax-free distributions to its S-ESOP stockholder could result in a higher appraised value. This matter is more »