Estate, Trust and Gift
We have broad experience in the preparation of business appraisals in this important segment of our valuation practice. Through many years of providing estate, trust and gift valuations, we have developed a unique understanding of the regulatory environment facing taxpayers and the issues involved in valuing their closely held business interests.
In performing these valuations, we are typically engaged through the client’s attorney, accountant or wealth advisor. We work closely with the client and their advisors to achieve results that are acceptable to both the client and the IRS.
Our valuation engagements for estate, trust and gift include a wide variety of business interests and financial assets, including, but not limited to:
- Limited partnership interests;
- General partnership interests;
- Limited liability company interests;
- Private equity funds;
- Complex estate freezes;
- Transfers to Grantor Retained Annuity Trusts (GRATs)
- Common and preferred stock of closely held operating and holding companies;
- Carried and other equity interests with unique return characteristics;
Our estate, trust and gift clients range from small holding companies, to mid-size operating entities, to large operating companies and multi-million dollar estates.
For more information on our estate, trust and gift practice, please contact Anne R. Meltzer.