S-corporation Tax Affecting: How to Value an S-corporation for Estate Planning Purposes

Date: Wednesday, September 20, 2023
Time: 5:00pm - 7:00pm
Location: The Eddy Hotel, 4626 N Campbell Ave, Tucson, AZ 85718
Speaker: Nainesh Shah, Complete Advisors

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Handouts now available


Social Hour (two drink tickets and friendly conversation) brought to you by Jacque Mingle


Registration and cocktails 

5:00pm – 5:15pm


5:15pm – 6:00pm


6:00pm – 7:00pm



by Friday, September 15th

You will be sent a return email confirmation.



About the Program

S-corporations are a popular choice for small businesses, as they offer several tax advantages. However, when it comes to estate planning, S-corporations can be more complex than C corporations. This is because S-corporations are pass-through entities, which means the income and losses of the business are passed through to the shareholders on their individual tax returns. This can make it difficult to determine the value of an S-corporation for estate planning purposes.

In this talk, we will discuss the concept of S-corporation tax affecting and how it can be used to value an S-corporation for estate planning purposes. We will also discuss the varied factors that should be considered when valuing an S-corporation, such as the company's financial performance, its prospects, and the tax implications of the sale or transfer of the business. The talk will refer to decisions connected with Tax affecting, including Cecil v. Commissioner (TC Memo 2023-24) involving George W. Vanderbilt’s famous Biltmore House.

The speaker will also touch on Connelly v. IRS, an 8th Circuit Court of Appeals decision from June 2023 that upheld the IRS’s position that proceeds from a life insurance policy payable to a corporation and intended to redeem taxpayer’s interest in the corporation is included for purposes of valuing the corporation.


About the Speaker

Nainesh Shah  is the Co-Founder and Director of Valuation Advisory at Complete Advisors, an advisory firm offering valuations of complex and intangible assets such as public and private corporations, real estate, patents, and private equity for gift tax and estate planning and resolution purposes. Since 1994, Nainesh has worked in investment management and financial services firms designing and executing complex valuations of public and privately held companies and assets, maximizing portfolio growth, and conducting business development.

His areas of expertise include complex valuations for gift tax and estate planning, as well as for sale, succession planning, and valuation enhancement. His extensive portfolio includes valuations of patents, family limited partnerships, Intellectual Property (IP), Buy-Sell and partnership agreements, technology companies, Mergers & Acquisitions, and bankruptcy. In addition to developing and executing the valuation strategy of complex business entities and investments, Nainesh has demonstrated expertise in developing innovative financial models, performing complex data analyses, managing risk processes, and formulating direct and indirect investment policies, strategies, and options.

Read more about Nainesh here 

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