USPAP CERTIFIED
Gift Tax Appraisal
Gift tax valuation services in accordance with USPAP and IRS standards for gifting and estate planning purposes. Our appraisers hold credentials with leading organizations including the ASA, AICPA (ABV), and CFA.
- USPAP-compliant valuations
- Estate and gift tax expertise
- Defensible, IRS-ready reports
What We Deliver
Business Valuation Services
Our appraisers prepare USPAP-compliant business valuations for tax, financial reporting, litigation, and strategic planning purposes. Every engagement is tailored to your specific valuation need and intended use.
Gift & Estate Tax Valuation
USPAP-compliant valuations for federal gift tax (Form 709) and estate tax (Form 706) filings. Our reports satisfy IRS requirements and withstand audit scrutiny.
Business Succession Planning
Defensible valuations for buy-sell agreements, partnership disputes, and estate planning. Prepared to support equitable distribution and transition decisions.
Minority & Fractional Interests
Valuations of non-controlling stakes, limited partnership interests, and fractional ownership for tax, estate, and financial reporting purposes.
Four Steps to Your Report
How Our Valuation Process Works
- 01
Submit Your Information
Provide details about the business, ownership structure, and the valuation's intended use.
- 02
Our Team Conducts the Analysis
Our appraisers gather financial data, apply industry-standard methodologies, and assess market conditions.
- 03
We Prepare Your Report
Your USPAP-compliant valuation is documented with detailed findings, calculations, and supporting evidence.
- 04
Report Delivered
You receive a defensible, professionally prepared valuation ready for tax filing, lending, or other intended purposes.
Get Your Business Valued Today
Our USPAP-compliant valuations are prepared to meet IRS requirements, lender standards, and litigation needs. Start with a consultation to discuss your valuation purpose and timeline.
Resources
Gift Tax Appraisal Insights
Guides on valuation discounts, FLP and LLC interests, and how the gift tax appraisal process works.
Valuation Discounts for Estate and Gift Taxes on Closely-Held Interests and FLPs
Valuation discounts for estate and gift taxes reduce the pro-rata fair market value of closely-held business stock, FLP interests, and fractional ownership when reported on Form 706 and Form 709. This guide explains how DLOM and minority interest discounts are built, stacked, and documented so they hold up under IRS review.
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Gift Tax vs Estate Tax Appraisals: How Valuation Dates and Methods Differ
A gift tax appraisal is locked to the date the gift is made, while an estate tax appraisal can shift to an alternate date six months after death. This guide explains why that single difference reshapes valuation strategy, timing, and the appraisal itself.
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How to Report a Gift of Closely Held Stock or Business Equity on Form 709
Reporting a business equity gift on Form 709 takes more than writing a number on Schedule A: the entity description, the adequate disclosure statement, and the qualified appraisal all have to line up or the IRS statute of limitations never starts to run. This guide walks through the mechanics so the return holds up if it's ever reviewed.
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The Gift Tax Valuation Penalty: What Happens if You Underreport Value on Form 709
Filing Form 709 on time doesn't protect you from a gift tax valuation penalty if the number you reported turns out too low. This guide breaks down the 20% and 40% penalty tiers under IRC Section 6662, the $5,000 underpayment floor, and how a qualified appraisal supports a reasonable cause defense.
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What Triggers an IRS Audit of a Gift Tax Appraisal: Key Red Flags
Aggressive discounts, weak appraiser credentials, and undervalued closely held interests are the fastest ways to draw IRS scrutiny to a Form 709 valuation. This guide breaks down the specific triggers and the disclosure rule that decides whether the audit window ever closes.
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How Form 709 Establishes Gift Tax Basis and Starts the IRS Statute of Limitations
Filing Form 709 does more than report a taxable gift: a well-documented fair market value on the return can start the IRS's three-year assessment clock and shield that valuation from a later challenge. This guide explains gift tax basis under Form 709, the carryover basis rule, and why adequate disclosure depends on a defensible appraisal.
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Fair Market Value vs. Appraised Value: Why a Qualified Appraisal for Gift Tax Matters
A dealer letter or online price estimate is not the same as a qualified appraisal for gift tax reporting, and the gap between them can cost a donor penalties and an open-ended IRS audit window. This guide walks through what the appraisal must document to start the statute of limitations and avoid valuation penalties.
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How to Value a Minority Interest in a Family Business for Gift Tax Purposes
A minority interest gifted out of a family business is worth less than its pro-rata share, and the IRS agrees, within limits. This guide explains how the minority interest discount for gift tax works, what supports it, and how to report it correctly on Form 709.
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What Happens If You Don't File Form 709 When You Should Have
The penalty for not filing a gift tax return is often $0 if your gifts sit inside the lifetime unified credit, which surprises most people. The real cost is that the IRS's three-year window to challenge your gift's value never opens, leaving it exposed for decades.
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Discount for Lack of Marketability in Gift and Estate Tax Valuations
A discount for lack of marketability can shrink a gift or estate tax valuation by 20% to 50%, but only when the appraiser's methodology holds up to IRS scrutiny. This guide explains how DLOM is quantified, what ranges courts have accepted, and where the Tax Court has drawn the line.
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How Valuation Discounts Work in Gift Tax Appraisals for FLP and LLC Interests
Valuation discounts in gift tax appraisals can meaningfully reduce the taxable value of a gifted FLP or LLC interest, but only when the discount is properly supported and disclosed. This guide walks through DLOC, DLOM, Form 709 disclosure rules, and the case law that decides whether discounts hold up.
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FAQ
Frequently Asked Questions
What is a business valuation and why do I need one?
A business valuation is a professional assessment of what your business is worth at a specific point in time. You may need one for estate tax planning (IRS Form 706), gift tax reporting (Form 709), divorce proceedings, loan collateral, or financial reporting. A credible, USPAP-compliant valuation provides defensible documentation for tax filings, legal matters, and financial decisions.
What makes your business valuations defensible?
Every valuation is prepared in accordance with USPAP (Uniform Standards of Professional Appraisal Practice) by our team of credentialed appraisers. Our methodology follows recognized valuation standards and incorporates thorough market analysis, financial documentation review, and industry benchmarking. This rigor ensures your report withstands IRS scrutiny, legal challenge, and lender review.
How long does a business valuation take?
Turnaround time depends on the complexity of your business, the completeness of your financial documentation, and our current workload. Most valuations are completed three to five weeks after engagement, with expedited delivery, as fast as 11 business days, available for filing dates, closings, and court deadlines. We'll confirm the timeline after an initial review of your situation.
What information do I need to provide?
We'll request recent financial statements (typically 3 years), tax returns, details about your ownership structure, and information about your industry and competitive position. For some valuations, we may also need documentation of recent transactions, contracts, or liabilities. We'll provide a complete checklist during the intake process.
Get Started
Request a Business Valuation
Tell us about your business and the purpose of the valuation, and our team will follow up with a fixed-fee quote.