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Business Valuation Appraisal Guides & Insights

Expert guidance on business valuation valuation — what drives value, when you need a USPAP-compliant appraisal, and how the process works.

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July 13, 2026
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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