Gift & Estate Tax Valuation Services
Globally Certified (CVA • ASA • ABV® • MRICS)
Valuation Experience
Valuations Completed
Industries Served
3-5 Days
The Wrong Valuation Can Cost Your Estate Millions in IRS Penalties
A gift and estate tax valuation officially determines the fair market value (FMV) of your transferred assets. The IRS mandates an independent, documented appraisal whenever you transfer business interests, real estate, or securities.
Without a qualified appraisal, the IRS can reject your valuation and impose substantial underpayment of penalties plus interest. For business owners and high-net-worth individuals, an unsupported valuation is an incredibly costly wealth planning error.
A credentialed appraisal compliant with IRS Revenue Ruling 59-60 provides the absolute defensibility the IRS expects. At Transaction Capital LLC, a certified professional-never software-prepares and signs every single report.
Our Gift & Estate Tax Valuation Services
Transaction Capital LLC delivers a complete suite of gift and estate tax valuation services covering every asset class, transfer structure, and compliance scenario.
Get an IRS-Defensible Gift & Estate Tax Valuation Today.
Gift & Estate Tax Valuation Methods We Use
Method selection is the most consequential decision in any estate or gift valuation engagement. Our credentialed appraisers apply the correct IRS-recognized approach.
| Approach | Best For | Key Methods | Formula |
|---|---|---|---|
| Income Approach | Businesses with established revenue and projectable cash flows | Discounted Cash Flow (DCF) Capitalization of Earnings | PV = FCF / (1 + WACC)^n |
| Market Approach | Companies with public peers or recent comparable transactions | Guideline Public Company Method (GPCM) Guideline Transaction Method (GTM) | Value = Multiple x EBITDA |
| Asset Approach | Holding companies, investment entities, and asset-heavy businesses | Net Asset Value (NAV) Liquidation Value | NAV = Fair Assets - Fair Liabilities |
Discount for Lack of Control (DLOC)
Discount for Lack of Marketability (DLOM)
When Do You Need a Gift & Estate Tax Valuation?
A formal gift or estate tax valuation is required at specific events and planning milestones.
- Business interests to family members - IRS requires documented FMV at the date of transfer for Form 709 compliance
- Filing IRS Form 706 (Estate Tax Return) - Date-of-death FMV must be established for all qualifying business interests and assets
- Filing IRS Form 709 (Gift Tax Return) - Gifts of closely held interests, FLP units, or partnership shares require independent appraisal
- Establishing a Family Limited Partnership (FLP) - Initial asset contribution values require a defensible, credentialed FMV determination
- Annual gifting program - Documented FMV protects against IRS reclassification of gifted amounts
- Trust funding or charitable contribution - Irrevocable trusts, CRTs, and DAFs require independent FMV at the funding date
- Buy-sell agreement creation - Formula-based or appraised value triggers require a current independent FMV benchmark
- Estate planning ahead of exemption changes - Proactive transfers require current FMV before tax law changes take effect
- IRS audit or examination - A credentialed appraisal shifts the burden of proof to the IRS in any challenged valuation
- Post-mortem alternate valuation - IRC Section 2032 alternate valuation requires a separate date-of-death comparison appraisal
Not Sure If Your Situation Requires a Valuation?
Who Needs a Gift & Estate Tax Valuation Services?
High-Net-Worth Families
Business Owners
Estate & Trust Attorneys
CPAs & Tax Advisors
Trustees & Fiduciaries
Family Offices
M&A Advisors
Charitable Organizations
Gift & Estate Tax Valuation by Asset and Transfer Type
| Asset / Transfer Type | Typical Methodology | Key Consideration |
|---|---|---|
| Closely Held Business Interests | Income + Market Approach with Revenue Ruling 59-60 | DLOC and DLOM discounts applied; eight-factor analysis required |
| Family Limited Partnerships (FLPs) | Net Asset Value with DLOC and DLOM | Discount quantification is the primary driver of estate tax savings |
| LLC Membership Interests | Income or Asset Approach with control/marketability discounts | Operating agreement restrictions directly affect DLOM and DLOC levels |
| S-Corporation Stock | Income Approach with built-in gains tax consideration | Pass-through tax treatment and BIG tax adjustments affect FMV |
| Real Estate Holding Entities | Asset Approach with entity-level discount | Underlying real estate FMV plus entity-level DLOC and DLOM |
| Charitable Remainder Trusts (CRTs) | Present value of remainder interest | IRS Section 7520 rate and actuarial assumptions govern the calculation |
| Buy-Sell Agreements | Negotiated or appraised standard | Appraised FMV standard is IRS-preferred; formula provisions require independent benchmarking |
| Restricted or Unregistered Securities | Market Approach with restricted stock study DLOM | Lock-up period, registration rights, and trading volume affect DLOM |
Benefits of a Professional Gift & Estate Tax Valuation
Find the Right Value for Your Estate
with Transaction Capital LLC.
We believe in growing with our clients and offering tailored solutions.
How Our Gift & Estate Tax Valuation Process Works
Our process is built for both speed and rigor. Standard gift and estate tax engagements are delivered in 3 to 5 business days after document receipt.
Free Consultation
Discuss your transfer structure and timeline with an appraiser to get a no-obligation, flat-fee quote.
Document Collection
Provide items from a tailored checklist, such as recent financials, ownership schedules, and corporate agreements.
Methodology Selection
Your appraiser applies an IRS-recognized valuation approach (Income, Market, or Asset) along with appropriate DLOC and DLOM discounts.
Draft Report Delivery
Review the complete draft and FMV conclusion before you pay a dime, backed by our Pay After Draft Review guarantee.
Final Report & Support
Receive your signed, certified report. Expert IRS audit defense is included at no additional charge.
What Your Gift & Estate Tax Valuation Report Includes
Every Transaction Capital LLC gift and estate tax report is a comprehensive, IRS-ready document - structured to satisfy auditors, estate attorneys, courts, and tax advisors.
- Executive Summary - FMV conclusion, effective date, purpose, and scope of the engagement
- Business and Asset Overview - Ownership structure, asset profile, industry context, and relevant economic conditions
- Revenue Ruling 59-60 Factor Analysis - Documented assessment of all eight IRS-mandated valuation factors
- Methodology Rationale - Why the selected IRS-approved approach was applied and alternatives considered
- Detailed Financial Analysis - Historical review, normalization adjustments, and earnings capacity analysis
- Market Comparables and Benchmarking - Guideline public company multiples and recent transaction data with comparability analysis
- Discount Analysis - DLOC and DLOM quantification with supporting studies, models, and empirical data
- Key Assumptions and Limiting Conditions - Explicit documentation of all material inputs and judgments
- Regulatory Compliance Statements - USPAP, SSVS, NACVA, Revenue Ruling 59-60, and IRC certifications
- Appraiser Certification - Signed by an ABV, ASA, CVA, or MRICS credentialed professional
IRS Qualified Appraisal Requirements
What You Need to Know
An accurate value isn't enough-the IRS mandates strict standards for gift and estate tax appraisals. Non-compliant reports offer zero protection from penalties.Qualified Appraiser
Qualified Appraisal
Reasonable Valuation Method
Rev. Ruling 59-60 Compliance
Documented Discount Support
Signed Certification
Compliance Standards We Follow
USPAP
SSVS No. 1 (AICPA)
NACVA Professional Standards
IRS Revenue Ruling 59-60
IRC Sections 2031 & 2512
IRC Section 170(f)(11)
IRC Section 2032 (Alternate Valuation Date)
IRS Revenue Procedure 66-49
Insights From Real Valuation Engagements
2,500+ Valuations. 50+ Industries. Deep Expertise in Each.
Deep sector knowledge means our appraisers understand the industry-specific risk factors, revenue dynamics, and valuation conventions that directly affect discount levels and FMV conclusions.
Why Choose Transaction Capital LLC?
(Big 4 Quality. Boutique Speed. Zero Compromise.)
The gift and estate valuation market has two extremes: generalist firms that lack estate-specific expertise, and large accounting firms charging $15,000 or more with a 6-week wait. Transaction Capital LLC operates where neither can compete.
| Feature | Transaction Capital LLC | Big 4 / National Firms | Generalist Appraisers |
|---|---|---|---|
| Credentials | ABV, ASA, CVA, MRICS | PASSES - Very high cost | PARTIAL - Varies by firm |
| Turnaround | 3-5 Business Days | 4-8 Weeks | 2-4 Weeks |
| Starting Price | $500 Flat Fee | $5,000-$15,000+ | $1,500-$5,000 |
| Pay After Draft Review | ✓ | ✗ | ✗ |
| Revenue Ruling 59-60 Compliance | PASSES - Fully documented | ✓ | PARTIAL |
| DLOC / DLOM Discount Analysis | PASSES - Empirically supported | ✓ | PARTIAL - Often unsupported |
| Human Expert on Every Report | PASSES - Always | ✓ | ✓ |
| Post-Valuation IRS Audit Support | PASSES - Included | Extra cost | Extra cost |
Certified Experts
Transparent and Affordable Pricing
Complete Post-Valuation Support
Trusted by Attorneys, Courts, and the IRS
Elite Leadership
Gift & Estate Tax Valuation Pricing
All gift and estate tax engagements at Transaction Capital LLC are priced on a flat-fee basis. You receive your quote before any work begins and pay only after reviewing your draft report.
| Engagement Type | Starting Price | Turnaround | Primary Methodology |
|---|---|---|---|
| Minority Interest / Gift Transfer | $500 | 2-3 Business Days | Market or Income Approach with DLOC/DLOM |
| Closely Held Business - Standard | $800 | 3-5 Business Days | Revenue Ruling 59-60 - Income + Market Approach |
| FLP / LLC Interest Valuation | $1,000 | 3-5 Business Days | NAV with DLOC and DLOM Discount Analysis |
| Estate Tax Appraisal (Form 706) | $1,200 | 4-5 Business Days | Full RR 59-60 Factor Analysis - Multi-Approach |
| Discount Study - DLOC / DLOM Only | $500 | 2-3 Business Days | Restricted Stock Studies, Put Option Models |
| Complex Estate / Multi-Entity | Custom Quote | 5-10 Business Days | Multi-Approach with Consolidated Entity Analysis |
| Charitable Contribution Appraisal | Custom Quote | 3-5 Business Days | IRC 170(f)(11) Qualified Appraisal Standards |
Trusted by Estate Attorneys, Big 4 Auditors, and Courts
Transaction Capital LLC also provides post-valuation IRS audit support - assisting clients and their attorneys through examinations, Tax Court proceedings, and estate dispute resolution at no additional charge.
Estate and Trust Attorneys
Credentialed, USPAP-compliant reports for Form 706 and Form 709 filings, IRS audits, probate proceedings, and Tax Court mattersBig 4 and Regional Audit Firms
Financial reporting valuations aligned with GAAP, USPAP, and AICPA standards - accepted without additional scrutiny
CPAs and Tax Advisors
Independent FMV documentation that satisfies the qualified appraisal rules and provides complete IRS audit defense for their clientsCourts and Probate Panels
Expert witness testimony and credentialed, court-admissible reports for contested estate valuations and shareholder disputes
Thousands of Estates Protected. One Standard of Quality.
Join thousands of families, business owners, and estate professionals who rely on Transaction Capital LLC for gift and estate tax valuations that hold up when it matters most - in IRS examinations, in court, and in front of the attorneys reviewing your plan.
Do Not Take Our Word for It.
Transaction Capital LLC is rated on G2, Trustpilot, and Clutch by founders, CFOs, estate attorneys, and legal professionals across the United States.
Transaction Capital LLC delivered a high-quality Fair Market Value (FMV) analysis with exceptional responsiveness, professionalism, and depth. The team communicated clearly throughout the process and provided strong transparency around their methodology, allowing stakeholders to understand not just the conclusions, but the rationale behind them.
The work delivered by TXN Capital LLC on the IVS 105 valuation for our deeptech startup demonstrates great quality. Their clarity in documenting assumptions and methodologies ensures transparency and ease of understanding.
Working with Gaurav at Transaction Capital LLC for our 409A valuation was seamless and professional. He delivered a thorough, defensible report quickly and explained every detail clearly. Highly recommend for any startup seeking a reliable and efficient valuation partner.
Transaction Capital LLC, led by Dr. Gaurav, is truly the best in the business valuation space. I’ve seen the results firsthand — working with anyone else would be a waste of money. Believe me, they are the best.
Gaurav is very knowledgable in his field and was super helpful in his response and explanations. He finished the contract well before the deadline! Highly recommended. Thanks Gaurav
We got the Financial Model made by Gaurav which included all the standard things. Gaurav was helpful in explaining all the complex lingos and make it simple for us to understand. Strongly recommend him for getting FM made
Best Gift & Estate Tax Valuation Services in the USA
Transaction Capital LLC provides certified gift and estate tax valuation services across all 50 US states. Headquartered in New York, with active engagements in Silicon Valley, Los Angeles, Chicago, Houston, Dallas, Atlanta, Austin, Boston, and beyond.
Our team combines the methodological depth of a national firm with responsiveness and direct access to a boutique practice. You work directly with your credentialed appraiser - from the first call to the final signed report.
