What is a QSBS attestation and how can it benefit me?
A Qualified Small Business Stock (QSBS) attestation under IRC Section 1202 verifies that your company's stock meets the criteria for significant capital gains tax exclusions—potentially up to 100% of gains, capped at the greater of $10 million or 10x the taxpayer's basis. Transaction Capital provides a formal QSBS Attestation Letter based on a forensic review of your company's balance sheet and business activities, giving founders and investors a defensible document for tax planning and fundraising.
What is a gift and estate tax valuation?
A gift and estate tax valuation determines the fair market value of closely held business interests for purposes of IRS gift tax and estate tax reporting. These valuations apply appropriate discounts—such as Discount for Lack of Control (DLOC) and Discount for Lack of Marketability (DLOM)—which can reduce the taxable value of a transferred interest by 20–40%, allowing more wealth to be transferred tax-efficiently.
Why is estate tax planning especially urgent right now?
The Tax Cuts and Jobs Act (TCJA) estate tax exemptions are scheduled to sunset, which will effectively halve the current exemption threshold. This creates significant urgency for high-net-worth individuals to transfer assets out of their estates while higher exemption is still in effect. Acting now allows you to take full advantage of the current favorable thresholds.
Do you provide E-2 visa business valuations?
Yes. We provide certified E-2 visa business valuation reports specifically designed for USCIS and U.S. consular officer review. Our reports independently verify that the investment reflects true fair market value, demonstrate the "substantiality" of the investment, and confirm the business is not "marginal"—all critical factors in E-2 visa adjudication. Our valuers hold ASA and MRICS credentials that carry significant weight with immigration authorities.
Can you value cryptocurrency, NFTs, and other digital assets?
Yes. Our Web3 and Crypto Asset Valuation service address the unique challenges of valuing decentralized assets. The IRS treats cryptocurrency as property, requiring USD-denominated valuations for taxable events. We use network-specific methodologies including Network Value to Transactions (NVT) ratios, tokenomics analysis, on-chain activity metrics, and liquidity discounting to produce defensible valuations for tax reporting, fund audits, and regulatory compliance.
Do you offer litigation and divorce valuation support?
Yes. Our credentialed experts (CVA, ASA) provide forensic valuation analysis for shareholder disputes, marital dissolution, partnership dissolutions, and other litigation matters. Our work includes normalizing earnings, distinguishing between enterprise goodwill and personal goodwill, and providing expert testimony or expert reports that are defensible in court.
What is a goodwill impairment test?
Under GAAP (ASC 350), companies carrying goodwill on their balance sheet must test it for impairment at least annually. If the fair value of the reporting unit falls below its carrying amount, the company must write down the goodwill. Transaction Capital performs both qualitative ("Step 0") and quantitative ("Step 1") assessments to determine fair value, providing CFOs with independent protection against auditor challenges.
What is a purchase price allocation (PPA)?
Following a merger or acquisition, GAAP (ASC 805) requires the acquirer to allocate the purchase price to all identifiable assets and liabilities at fair value. This includes identifying and valuing intangible assets such as customer relationships, technology, trademarks, and non-competent agreements. Transaction Capital performs these allocations to ensure accurate financial reporting and minimize future impairment risk.
Do you provide ESOP valuations?
Yes. We provide independent ESOP valuations that meet all regulatory and fiduciary standards required under ERISA. Our reports support plan design, annual compliance, and transactions involving employee stock ownership plans.
What is a fair opinion?
A fairness of opinion is an independent assessment of whether the financial terms of a proposed transaction (such as a merger, acquisition, or related-party deal) are fair from a financial point of view to the shareholders involved. Transaction Capital provides independent fairness of opinions to support boards of directors, special committees, and fiduciaries in meeting their duty-of-care obligations.
