Estate & Gift Tax Valuation
Eton's experienced valuation professionals assist founders, investors, and shareholders of venture-backed companies to transfer wealth in a tax efficient manner through robust and defensible valuations for gift and estate tax.
Estate & Gift Tax Valuation
IRS codes and regulations place the burden to support the values utilized for estate and gift tax returns on the taxpayer. To pass muster with these codes and regulations, wealth transfers must occur at no less than "fair market value" as defined by IRS codes and regulations, and that conclusion be supported by an objective valuation report based on reasonable valuation methods and the reasonable application of those methods. Our qualified appraisals render a fair market value opinion that complies with or exceeds IRS standards, including Revenue Ruling 59-60.
Valuations and Reports Done Right
Valuation is the only service we offer. We perform hundreds of engagements every year under every imaginable time constraint. Our singular focus on valuation for compliance with tax codes and financial reporting requirements puts us at the intersection of industry, market, economic data, and the tax code. This deep familiarity of the relevant landscape enables us to produce robust, reliable, and defensible valuation calculations, analyses, and reports that comply with relevant valuation standards, with third-party objectivity, with all work performed in close collaboration with our clients and their estate planning advisors. The importance of properly documenting the valuation analysis cannot be overstated. A fully-documented analysis based on reasonable methods, reasonably applied, helps to (i) establish the lifetime value of gifts, as well as commence the statute of limitations on certain non-cash transfers, and (ii) mitigate the risk of an audit and the possibility of underpayment penalties if the report does not standard up to IRS standards.
Experienced Valuation Professionals
Eton's experienced team of valuation professionals is at the forefront of estate and gift tax issues in the venture-backed company ecosystem. We have earned our reputation through thorough quantitative and qualitative analysis, and by taking significant care to properly document that rigorous analysis in our valuations. Eton's founders were practicing securities lawyers prior to starting Eton in 2010 and they brought the rigor of that world to Eton, pushing our valuation professionals to stay at the forefront the latest developments in tax case law, in addition to emerging topics, such as quantifying discounts for lack of marketability and discounts for lack of control, as well as other relevant estate and gift tax issues, through active participation in valuation industry groups.
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