ESTATE TAX VALUATION
Business Valuation for Estate Tax
Business valuations prepared to meet IRS requirements for estate tax filings (Form 706) and gift tax reporting (Form 709). Our appraisers hold credentials with leading professional organizations and prepare every report in accordance with USPAP.
- Prepared in accordance with USPAP
- Prepared to meet IRS Form 706 and 709 requirements
- Credentialed appraisers, ASA, AICPA (ABV), CFA
Estate & Gift Tax Support
Estate Tax Valuation Services
We prepare business valuations for estate settlement, gift tax planning, and trust administration, tailored to the documentation standards required for IRS review.
Date-of-Death Valuation
Fair market value determination as of the date of death, supporting estate tax filings and probate administration.
Gift Tax Valuation (Form 709)
Valuations of gifted business interests for gift tax reporting and lifetime exemption planning.
Estate Settlement & Distribution
Valuations supporting equitable distribution of business interests among heirs and beneficiaries.
Family Limited Partnership Valuation
Valuation of FLP and minority interests, accounting for marketability and control discounts.
Charitable Contribution Valuation
Valuations of donated business interests supporting charitable deduction filings.
Trust Funding Valuation
Valuations supporting the transfer of business interests into trusts as part of estate planning.
Our Process
How We Prepare Your Estate Tax Valuation
- 01
Initial Consultation & Scope Definition
We discuss the estate's timeline, the business interests involved, and the specific IRS filing requirements that apply.
- 02
Financial & Ownership Analysis
Our team reviews financial statements, ownership documents, and any partnership or trust agreements affecting the interest being valued.
- 03
Market & Comparable Analysis
We research comparable transactions and market data relevant to the business and its industry.
- 04
Valuation & Discount Analysis
We apply the appropriate methodology and account for marketability and minority-interest discounts where applicable.
- 05
USPAP-Compliant Report Delivery
You receive a report prepared in accordance with USPAP, formatted to meet IRS documentation requirements.
STANDARDS-COMPLIANT VALUATION
Credentials for Estate & Gift Tax Reporting
Our appraisers hold credentials with leading organizations including the ASA, AICPA (ABV), and CFA Institute, and every estate tax valuation is prepared in accordance with USPAP, supporting a defensible report for IRS review.
ASA (Business Valuation)
Accredited in Business Valuation (ABV)
Chartered Financial Analyst
USPAP Compliance & Standards
FAQ
Frequently Asked Questions
What is Form 706, and how does a business valuation factor in?
Form 706 is the federal estate tax return. When an estate includes a closely held business interest, that interest must be valued as of the date of death and reported on the return. Our valuations are prepared to meet the documentation standards the IRS expects for this filing.
Do you value family limited partnership and minority interests?
Yes. We regularly value FLP interests and minority stakes in closely held businesses, applying appropriate marketability and control discounts supported by market data.
How long does an estate tax valuation take?
Most estate tax valuations are completed within 2 to 4 weeks. We'll confirm a specific timeline once we understand the estate and the business interests involved.
What documentation do you need for an estate tax valuation?
We typically request financial statements, tax returns, ownership and partnership agreements, and any trust documents relevant to the interest being valued.
Can your valuations support a gift tax filing (Form 709)?
Yes. We prepare valuations of gifted business interests for gift tax reporting and lifetime exemption planning, in accordance with USPAP.
Are your valuations prepared to meet IRS documentation requirements?
Yes. Every valuation is prepared in accordance with USPAP and formatted to meet the documentation standards the IRS expects for estate and gift tax filings. Final acceptance rests with the IRS.
Ready to value your business interest?
Our USPAP-compliant appraisers prepare defensible valuations for estate settlement, gift tax reporting, and trust planning. Start your engagement today.