Gift & Estate Tax Valuation

Transaction Capital LLC (also known as TXN Capital LLC) provides expert valuations for gift and estate tax purposes, delivering accurate, IRS-compliant appraisals of business interests and other assets. Our detailed, defensible reports help clients minimize tax liabilities and support smooth wealth transfers and estate settlements with clarity and confidence.

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Certified Business Valuation Services for Gift & Estate Tax Compliance

At Transaction Capital LLC (also known as TXN Capital LLC), we understand the critical role of certified business valuations in tax reporting, wealth transfer, and IRS compliance.

As one of the top business valuation firms in the United States, our team includes ASA, ABV, and CVA-certified professionals dedicated to delivering valuations that meet the most rigorous regulatory standards.

We specialize in independent Fair Market Value (FMV) assessments for gift and estate tax planning, ensuring accurate, IRS-compliant valuations of business interests and other assets. Whether you’re setting compliant strike prices for equity compensation or preparing for wealth transfers, our valuations are designed to stand up to scrutiny from the IRS, SEC, investors, and auditors.

Our proven approach helps clients:

Minimize tax liabilities and avoid costly penalties
Enhance investor confidence during fundraising
Navigate complex reporting requirements with clarity

15+

Years of Experience

Decades of proven expertise in delivering accurate, audit-ready valuations.

1600

Successful Projects

A track record of precision and reliability across diverse industries.

Gift and Estate Tax Valuation & Calculation Services

Valuations of Interests in Closely Held Businesses and Securities

Accurate, defensible appraisals that reflect true fair market value for privately held companies, partnerships, and restricted securities.

Discount Studies for Partnerships and Estate Planning Vehicles

Detailed analysis of discounts for lack of control and marketability to support effective tax planning strategies.

Consulting Services for Gifting and Estate Transactions

Guidance on gifting securities, charitable contributions, buy-sell agreements, and other estate planning needs.

Our qualified appraisals meet all IRS standards, including Revenue Ruling 59-60, and provide the comprehensive documentation required for compliant estate and gift tax filings.

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Why Choose Transaction Capital LLC?

Certified
Expertise

Our team includes ASA, ABV, and CVA-certified professionals with deep valuation knowledge and industry-recognized credentials.

Proven Performance

We have delivered hundreds of USPAP-compliant Certified Business Valuations in the USA, supporting smooth tax filings and successful audits.

Industry Knowledge

Our experts understand industry trends, economic drivers, and valuation benchmarks across sectors.

Methodological Rigor

We apply robust valuation methodologies, including the Income Approach (DCF), Market Approach, and Asset Approach, with clear, defendable assumptions.

Customized Solutions

Every engagement is tailored to reflect each client’s unique business characteristics and future outlook.

Key Valuation Elements for Gift and Estate Tax

IRS Guidance

Our valuations comply with IRS Revenue Ruling 59-60, taking into account:

The nature and history of the business
Economic and industry conditions
Financial condition and earning capacity
Goodwill and intangible asset considerations
Market prices of comparable companies

Approaches to Value

We utilize multiple approaches to ensure accuracy and defensibility:

Income Approach: Discounted Cash Flow (DCF) analysis
Market Approach: Guideline public company and transaction multiples
Asset Approach: Book value assessments and net asset evaluations

Comprehensive Narrative Reports

We provide detailed reports that include:

Valuation assumptions and methodologies
Documentation of all key factors under Revenue Ruling 59-60

Valuation Discounts

We apply appropriate discounts to reflect:

Lack of Control: Limited ability to influence decisions
Lack of Marketability: Reduced liquidity of privately held interests

Tailored Analysis

Our valuations are customized to your business’s unique features, with collaborative discussions to achieve precise, defendable outcomes.

How to Choose Top Estate and Gift Tax Valuation Firms

Reputation

Positive client references and a strong track record of success.

Certifications

Choose firms with ASA, ABV, and CVA designations.

Experience

Look for a proven record of Certified Business Valuation USA services.

Custom Solutions

Valuations tailored to your specific needs and goals.

Regulatory Knowledge

Expertise in IRS Revenue Ruling 59-60 and defense strategies for audits or inquiries.

Methodological Strength

Use of reliable valuation approaches with transparent, well-supported assumptions.

Industry Specialization

Deep understanding of industry benchmarks and market dynamics.

Differences Between 409A and Gift & Estate Tax Valuations

Aspect	409A Valuations	Gift & Estate Tax Valuations
Purpose	Income tax compliance and setting option strike prices	Wealth transfer planning and reporting fair market value for tax filings
Valuation Factors	Considers stock restrictions and IRC Section 409A guidelines	Adheres to IRS Revenue Ruling 59-60 and relevant tax court precedents
Discount Applications	Discount rates reflect liquidity and transfer restrictions for compensation purposes	Discount rates account for lack of control and marketability in estate and gift contexts

Additional Specialized Valuation Services

SBA 7(a) Valuation
Appraisals compliant with SBA loan underwriting and guarantee requirements.
Complex Valuation Engagements
Addressing intricate valuation needs with specialized expertise.
Financial Reporting Valuation
Customized valuations to meet GAAP and IFRS financial reporting standards.

ASC 805 & ASC 820 Valuations
Fair value measurements for business combinations and financial reporting.
ESOP Valuation
Independent valuations for Employee Stock Ownership Plans to ensure fairness and compliance.