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Estate and Gifting Tax Valuations

Tax Planning

Estate and Gift Tax Valuation

Why use valuations for estate and gift tax planning?

Estates may include interests in partnerships, family limited partnerships, limited liability companies, real properties, common tenancies, or some combination of these. The value of the estate’s interest in those assets becomes a critical piece of information when planning tax strategies for estates.

The IRS provides guidance for the determination of fair market value in Revenue Ruling 59-60. When the IRS challenges a filing, the Tax Court will consider a valuator’s opinion when evaluating the challenge. This type of engagement demands detailed research from valuators to substantiate their opinions, especially regarding highly controversial areas such as valuation discounts.

A qualified valuator will prepare a valuation report to meet the standards of the IRS, and in the event of a challenge to the filing, satisfy the Tax Courts.

The Business Valuation, Inc. Advantage

BVI’s analysts are experienced in valuing interests for a variety of purposes, including estate planning, gifting or other transfers of interests, 706 filings in the event of death, or compliance with partnership agreements. Our analysts work with estate holders, their families, and their advisors, typically estate attorneys and accountants, to provide a thorough, independent, well-supported valuation.

BVI analysts understand appropriate and defensible discounts for both marketability and lack of control and have successfully defended our methodology in Tax Court. Our experience provides clients and their advisors the tools necessary to effectively and successfully transfer interests or plan estates.

Who can benefit from an estate and gift tax valuation?

Estate holders, those considering establishing estates, estate attorneys, CPAs, and other advisors can benefit from BVI’s valuation services to help them make better decisions.