Other commonly used estate planning techniques include:
charitable remainder trusts, charitable lead trusts, private foundations, private annuities, generation-skipping trusts, Grantor-Retained Annuity Trusts (GRAT), Qualified Personal Residence Trust (QPRT), annuity trusts.
Our reports document the methods used to arrive at these discounts to comply with the IRS guidelines described in Revenue Ruling 59-60. Each situation is different and a valuation professional needs to carefully consider which discounts apply and to what extent.
Our analysts have extensive experience in preparing and supporting valuations for tax purposes. We perform extensive independent research and draw on years of industry experience to provide the most supportable, well reasoned analysis possible.
Our valuations have withstood the scrutiny of the IRS and other third parties.
The following are some of the tax related issues we assist our clients with:
•Valuations of closely held businesses interests and FLPs in support of gift or estate tax returns
•Valuations of securities donated to a charity
•Valuation of common stock for stock option issued to employees - Nonqualified deferred compensation – Sec. 409A
•Determination of built-in gains tax – Subchapter S and Sec. 382
•Valuations of underlying Real Estate Assets
•Valuations of Plant, Machinery & Equipment Assets