Kevin Rowley

Mr. Rowley is a part of the portfolio valuation group specializing in valuations of complex investments, including residential mortgage investments, venture capital, privately-held debt securities,…

Understanding and Valuing S Corporations

The most significant court case was probably Gross vs. Commissioner, which held that an S-Corp has a tax rate, but that tax rate was zero.

Valuation Critical for C Corp to S Corp Conversion

Why does an entity choose to convert from a C corporation to an S corporation?