Best Gift & Estate Tax Valuation Services USA

Best Gift & Estate Tax Valuation Services USA – 2025 | IRS-Compliant | TXN Capital LLC

Trusted by IRS, SEC, and Estate Planners Nationwide

Are you looking to transfer business interests, protect family money, or finalise your estate plan while minimising tax liabilities? The key is an IRS-acceptable Gift & Estate Tax Valuation.

Transaction Capital LLC (TXN Capital) provides verified, audit-ready fair market value (FMV) evaluations that adhere to the highest IRS compliance standards. Whether you’re transferring ownership or managing succession, our skilled valuations uncover tax savings and enable confident decision-making.

TXN Capital is a top-tier US valuation firm trusted by attorneys, CFOs, founders, and estate planners from coast to coast.

What Is Gift and Estate Tax Valuation?

A gift and estate tax valuation determines the fair market value (FMV) of assets transferred during your lifetime (through gifting) or after your death (via estate). This appraisal ensures accurate filings for:

IRS Form 709 (Gift Tax)
IRS Form 706 (Estate Tax)

We comply with IRS Revenue Ruling 59-60 and USPAP requirements. The fair market value (FMV) of an item is defined as the price that a willing buyer and seller would agree upon in an open market, both possessing all relevant information.

A competent valuation protects you and your beneficiaries from audit risks and IRS penalties.

Why Gift and Estate Tax Valuation is Crucial in 2025

The federal lifetime exemption has reached historic highs:

Individuals will receive $13.61 million in 2024.
Married couples received $27.22 million.

Starting January 1, 2026, exemptions are likely to diminish to around $6 million per person, unless Congress intervenes. That is why 2025 is an important year for transferring wealth at today’s greater exemption levels.

Strategic gifting now allows you to “freeze” your asset’s current worth while shifting future appreciation out of your taxable estate, potentially saving millions.

What Causes A Gift and Estate Tax Valuation?

A certified appraisal is required if you are:

Gifting business shares to family members or staff
Forming a family limited partnership (FLP)
Completing an estate plan or will
Donating business interests to charity
Developing a business succession strategy

Why Choose TXN Capital LLC?

Certified Experts

All reports are signed by credentialed specialists holding ASA, ABV, and CVA certifications.

IRS-Defendable Reports

We adhere to Revenue Ruling 59-60, USPAP, and SSVS requirements to assure compliance and audit resistance.

Pricing is transparent and affordable

Valuations begin at $500, with no hidden fees—ideal for startups, closely held businesses, and estate planners.

Custom Valuations

From gifting 5% of an LLC to managing a $100 million business succession, we adjust to the asset’s purpose, size, and complexity.

Nationwide Trust

We have done over 1,500 valuations in industries including healthcare, technology, manufacturing, and retail.

What is included in our gift and estate tax valuation services?

Valuing family-owned enterprises, FLPs, and trusts
Conducting DLOC and DLOM discount studies.
Prepare FMV reports for IRS Forms 709 and 706.
Assessing charitable giving strategies
Valuing restricted stock, carried interest, and partial stakes
Expert advice on ultra-high-net-worth planning.

IRS Standards We Follow: Revenue Ruling 59-60

We examine:

Business history, structure, and governance.
Economic, industrial, and regional outlook
Financial performance and earning power
Comparability between private and public markets
Intangibles and goodwill
Transferability constraints and ownership rights.

Understanding Gift, Estate, and Inheritance Taxes

Tax Type	Applies To	Trigger Event
Gift Tax	Lifetime gifts over $17,000 (2024)	Giving money or assets while alive
Estate Tax	Estates > $13.61M (2024)	Assets transferred after death
Inheritance Tax	Beneficiaries (state-specific)	Receiving an inheritance

Federal tax rates range between 18% and 40%, although effective planning and approved appraisals can reduce or eliminate exposure.

Valuation Approaches We Use

We incorporate different approaches for IRS-compliant and defensible results:

Income Approach

Discounted Cash Flow (DCF) models predict future earnings while accounting for risk, discount rates, and capital structure.

Market Approach

Benchmarks are based on comparable public and private firm transactions.

Asset-Based Approach

Net Asset Value (NAV) is used to classify holding companies and capital-intensive organisations.

409A vs. Gift & Estate Valuation

Feature	409A Valuation	Gift & Estate Valuation
Purpose	Equity compensation	Estate planning & wealth transfer
IRS Standard	IRC §409A	Revenue Ruling 59-60
Discounts Considered	Stock restrictions	DLOC & DLOM
Trigger Timing	Regular (annual/quarterly)	Life events (gifting/inheritance)
Audit Focus	SEC, IRS	IRS scrutiny on Forms 709 & 706

Key Advantages of Estate and Gift Tax Valuations

Freeze asset values. Transfer now to prevent future appreciation from inflating the estate value.
Use FMV-based discounts to minimize tax exposure.
Ensure smooth succession by utilizing values to plan intra-family transfers or buyouts.
Improve IRS compliance to avoid audit penalties through robust documentation.
Implement data-driven initiatives to ensure fair distribution of assets among heirs.

Common Valuation Discounts

Lack of operational control (DLOC) leads to lower value.
DLOM (Lack of Marketability): Illiquidity lowers pricing.
Minority Interest Discount for non-controlling holdings.
Used Future Interest Discount for Delayed Access Trusts.
Adjustments for family-owned blocks to account for aggregation effects.
Consider anticipated post-sale taxes for capital gains exposure.

Planning Tips for 2025 and Beyond

Set 2025 FMVs before the 2026 exemption drop.
Use trusts, FLPs, and GRATs to structure tax-effective transfers.
Plan your valuation early to minimise year-end constraints.
Maximise benefits by combining yearly exclusions across multiple years.
Make sure that all gifts come with a certified, IRS-compliant report.

Ready to Get Started?

TXN Capital LLC is your go-to source for IRS-compliant, high-quality business valuation services. We assist founders, estate planners, and family offices in the following ways:

Minimize tax exposure
Protect your legacy
Meet IRS standards confidently

Valuations starting at $500.

Fully certified, defensible, and audit-ready.

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