Estate and Gift Valuation Services

We have performed numerous valuations for gift or estate tax and other estate tax planning purposes throughout the country. We work closely with business owners, taxpayers and their advisors, and estate planning attorneys to ensure the provision of a high quality appraisal report that can withstand the scrutiny of taxing authorities. We have performed various appraisals of closely-held businesses and fractional interests in such businesses encompassing a wide assortment of different industries. Our experience encompasses all types of closely-held businesses, from very small family-owned operations to large organizations that conduct national or international operations, and we are well versed regarding discounts for lack of control, lack of marketability and built-in gains. Our gift and estate-tax related valuation services include the following:

  • Valuation of closely-held operating businesses of all types and endeavors including minority interests in such businesses.
  • Valuation of minority or fractional interests in general partnerships, limited partnerships and limited liability companies which function as investment or real estate holding entities.
  • Valuation of tenant-in-common interests in real properties.
  • Valuation of preferred shares, debt securities and options and other derivative securities.
  • Valuation of intellectual property and intangible assets.
  • Valuation of inactively traded and restricted securities.

We also have extensive testimony experience regarding gift and estate tax disputes, for both taxpayers and the Internal Revenue Service. Some of the more notable tax court cases for which we provided expert testimony services are shown below.

  • U.S. v. Tanneblatt
  • U.S. v. Richmond
  • U.S. v. Becker Holdings