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Estate and Gift Tax

Overview | IRC 409A | 123R | Estate and Gift Tax | Purchase Price Allocation | Fairness Opinions

Estate and Gift Tax

Whitehawk Advisory performs valuation services for federal estate and gift tax purposes. Federal taxes are assessed against certain types of gifts and estates based upon Internal Revenue Service standards. Values transferred must be at fair market value as defined by the Internal Revenue Service according to Revenue Ruling 59-60. We provide valuations of business interests including the following:

  • Closely-held corporations - common and preferred stock
  • Notes receivable or other debt instruments
  • Restricted stock
  • Partnerships, LLC's and Family limited partnerships (FLP's)
  • Large blocks of public stock, Stock options and other derivatives
  • Interests in intangible property including patents and trademarks

Our work product stands up to IRS requirements and considers applicable tax court cases, related revenue rulings and IRS Code sections, including IRC 2701 and 2702. Since it is the burden of the tax payer to support the values utilized for estate and gift tax returns, we provide a valuation work product that is defensible, objective and well researched.

Whitehawk utilizes comprehensive and relevant industry and market data, ensuring that our valuations reflect the best possible information set for a given subject company. We continuously research valuation standards and practices through our attention to industry publications, legal developments and emerging data resources. These efforts ensure that our work reflects the most current insight available in regard to valuation issues affecting estate and gift taxes.

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