Estate & Gift Tax Planning
Valuation Support for Tax-Efficient Wealth Transfers
When transferring ownership interests for estate or gift tax purposes, a credible business valuation is not just best practice, it’s required. We prepare defensible valuations that meet IRS expectations and align with your overall estate planning strategy.
Whether the goal is to transfer shares to family members, fund a trust, or document a prior transaction, we work closely with attorneys and CPAs to ensure that valuation reports are thorough, supportable, and strategically timed.
What We Provide
Business Valuations for Gifting
- Valuations for minority or non-controlling interests
- Application of discounts for lack of control and lack of marketability
- Support for structured gifting strategies (e.g., GRATs, IDGTs, family partnerships)
Estate Tax Valuation & Documentation
- Valuation of business interests held at death
- Coordination with 706 filings and tax basis adjustments
- Support for IRS audit or review processes
Retrospective Valuations
- Valuations prepared for gifts or transfers made in prior years
- Support for amended returns or planning catch-up
- Clear documentation of assumptions and methodologies as of historical dates
Multi-Asset and Holding Company Valuation
- Valuation of entities holding real estate, investments, and operating businesses
- Layered discount modeling based on asset mix and structure
- Support for FLPs, LLCs, and family investment entities
Need a Valuation for Estate or Gift Planning?
If you’re transferring ownership interests or documenting gifts, we can help ensure the valuation is well-supported, tax-compliant, and strategically sound.
Email or call Zach to discuss your needs
zgilbert@royer-cpa.com | 207-956-6729
