Our Services

Valuation Controversy Services Taxation Disputes

There are numerous taxation provisions that relate to the value of businesses and business interests, investment securities, and real and personal properties. These provisions include federal income, gift, and estate taxation; international transfer taxation; and state and local act valorem property taxation. Our analysts routinely value various types of personality property for taxation planning, compliance, audit support, and litigation purposes. These valuation services include the preparation of valuation reports, rebuttal reports, audit support and negotiation, pre-trial litigation support, and expert witness testimony. Our analysts have valued the following property types:

• closely held businesses and securities
• family limited partnership ownership interests
• restricted securities of public corporations
• going concern tangible and intangible operating assets
• income producing real estate
• intangible assets and intellectual properties

We have performed valuations for the following taxation purposes:

• charitable contribution and abandonment loss
• intergenerational wealth and property transfers
• estate planning and estate tax compliance
• intercompany interest expense allocation
• intercompany allocations of debt and equity
• depreciation and amortization deduction
• asset and property basis
• business solvency and insolvency
• reasonableness of employee/owner compensation