Many of our engagements involve taxation planning
and compliance, including estate
and gift tax, income tax, and property tax. We regularly provide business and security
valuation, intellectual property valuation, reasonableness of compensation analysis, and
transfer price analysis services that exceed expectations.
We serve tax lawyers, tax accountants, tax representatives, estate planners, and
taxing agencies and authorities.
We serve tax lawyers.
We provide valuation expert reports, valuation expert witness testimony, and other
forensic analysis services with respect to tax-related litigation. Our expert analyses
and reports relate to closely held business value, intangible asset value, restricted
public securities value, the value of complex or convertible securities, the value of
stock options and warrants, intercompany transfer price, reasonableness of compensation,
valuation discounts and premiums, economic substance issues, and other disputes.
We routinely support our valuation analyses and reports through expert testimony.
And, we assist tax counsel with the review and critique of opposing valuation expert
analyses and reports.
We serve tax accountants.
We prepare valuation (and related) analyses to assist in the planning and structuring of
transfers and other taxable events. We also prepare valuation analyses for tax return
preparation purposes, including gift tax, estate tax, income tax, and property tax
We serve not-for-profit entity tax professionals.
Not-for-profit entities (including health care, education, professional membership
organizations, and charitable organizations) have a responsibility to maintain the assets
they manage for the public benefit. Therefore, not-for-profit entities cannot enter into
transactions to sell assets for less than fair market value, to buy assets for more than
fair market value, or to pay more than fair market value for contractual services. If the
not-for-profit entity enters into a transaction that provides a private inurement to an
individual or for-profit entity, then the not-for-profit entity may be subject to
intermediate sanctions. Our fair market value valuation opinions provide assurance
regarding sale, license, or contract transactions to the not-for-profit entity tax
We serve estate planners.
We perform business and security valuations and we design and implement shareholder
buy-sell agreements for estate planning purposes. These valuation analyses are used for
purposes of planning for the estate tax obligation, designing and implementing an
intergenerational wealth transfer plan, implementing a charitable contribution program,
and ensuring estate liquidity through appropriate insurance planning.
We serve taxing authorities and agencies.
We have prepared valuation analyses for-and we have provided expert testimony for-the
Internal Revenue Service, the U.S. Department of Justice Tax Division, and various state
and municipal taxing authorities. These valuation assignments included closely held
business valuations, tangible asset and intangible asset valuations, fractional ownership
interest valuations, valuations of stock options and other complex securities, restricted
stock valuations, and valuation discount and premium studies.