How Corporate Structure Affects Valuation

About the Course:

Start-up enterprises may choose from a variety of corporate structures. Among the options are C-Corporations, S-Corporations, Partnerships, Limited Partnerships and Single-Member Limited Liability Corporations. Each entity comes with advantages and disadvantages in terms of ease of formation, tax liabilities, legal liabilities, corporate governance requirements and attractiveness to outside investors.

Emerging company analysts should be familiar with how corporate structure can affect the investability and valuation of emerging companies. If you don't know the answers to questions such as these, you really should listen to this webinar:

  • Why do venture capitalists typically not like to invest in limited liability companies?
  • How difficult is it to convert a limited liability company into a C-Corporation?
  • What is the level of difficulty in arranging for preferential payouts from limited liability companies?
  • Why is tax planning for pass-through entities typically more complex than tax planning for C-Corporations?
  • What tax complications often arise when attempting to sell a partnership or limited liability interest?
  • How might state income taxes complicate matters for small companies?
  • What are examples and implications of civil penalties?
  • What is an example of phantom income? How can phantom income place tremendous strain on key partners and, thus, on the entire partnership?
  • Which kinds of entities are limited in terms of the numbers of shareholders that they can accept? How do estate planning and divorce on the part of the shareholders complicate compliance with limitations on the numbers of shareholders?
  • What is Qualified Small Business Stock and what are the related tax implications?

Course Leader: Andrew E. Goldstein, JD, Tax Manager, Wiss & Company, LLP Andrew is a Tax Manager in the New York office of Wiss & Company a regional CPA firm located in Livingston, New Jersey and with additional offices in Iselin and Flemington, New Jersey. With a Law degree from Yeshiva University's Cardozo School of Law in New York and an undergraduate degree from the University of Michigan, Ann Arbor Andrew has spent over twenty five years serving the tax planning and compliance needs of small businesses, entrepreneurs and high net worth individuals. Andrew is licensed to practice law in the states of New York and New Jersey and is admitted to practice before the United States Tax Court.

Course Length: Approx. 1.0 hours


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Need help purchasing this course? Please contact Neomi Barazani at 609-919-1895 ext. 100 or at