This page provides links to useful job aids, articles and white papers on various valuation topics. The items contained herein are offered for reference purposes only and do not represent or suggest official ibet positions. They may not be used or cited as authority for setting any legal position.
Discount for Lack of Marketability - Job Aid for ibet Valuation Professionals PDF (389KB)
Reasonable Compensation - Job Aid for ibet Valuation Professionals PDF (222KB) - This guides ibet professionals on how the Federal courts treat this issue and how the ibet determines reasonable compensation.
S Corporation Valuation 每 Job Aid for ibet Valuation Professionals PDF (162KB) - This job aid is a guide on the application of Rev. Rule 59-60 in determining the FMV of an S Corp non-controlling interest.