Corporate Valuation & Advisory Services
Appraisals by asset class
Business Need
Subchapter S Election: C to S Corp. Conversion
A regular corporation (Subchapter C corporation) can elect, under certain conditions, to become a Subchapter S corporation. One of the tax-related motivations for this decision rests upon the "built-in gains" taxed on the sale of the company. C corporations that elect subchapter S status generally require asset valuations to provide protection in the event built-in gains tax is triggered within the 10-year waiting period subsequent to the election. Thus, a valuation of the corporation should be done upon the S corporation election. This provides a cap on the built-in gain tax. AccuVal is a leader in providing asset valuations and has extensive experience and specialized knowledge relating to S corporation conversions and tax issues.
- Trigger Events
- Related Services
- Get Started
- You are doing a conversion
- Accelerate tax depreciation and cash flow by simultaneously performing a cost segregation analysis
- Save money on your property taxes
- Make decisions based on accurate information by completing fixed asset inventories and reconciling it to the fixed asset depreciation schedule
View AccuVal’s Appraisal Expertise by Asset Class:
- Copy of the federal tax depreciation schedule
- Copies of any prior appraisals
- Call 800 852-9252 or
- Submit an online request
