Gift, Estate and Trust Valuation
Transferring interests in a family business or holding entity requires a valuation that is well supported, clearly documented, and consistent with IRS guidance. We work alongside estate planning attorneys, CPAs, and wealth advisors to deliver reports that support your clients' plans and stand up to examination.
What we provide
Gift and estate tax valuation
Closely held business interests, FLPs and FLLCs, and minority interests for gifting, estate tax returns, and planning transactions.
Discounts for lack of control and marketability
Discount analyses grounded in empirical studies and quantitative models and tied to the specific rights of the interest being valued.
Buy/sell agreement valuation
Periodic and triggering event valuations to fund buy/sell agreements and support succession planning.
Trust and fiduciary valuation
Independent valuations for trustees and fiduciaries, including trust funding, distributions, and administration.
Charitable contribution valuation
Valuations of donated closely held interests supporting Form 8283 and qualified appraisal requirements.
Marital dissolution
Valuations of business and equity interests for equitable distribution.
What you receive
- Written valuation report suitable for filing with gift and estate tax returns
- Analysis of the Revenue Ruling 59-60 factors
- Supportable discount analysis specific to the interest
- Responsive support if the valuation is questioned