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Valuations for Trusts and Gifts

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We work with business owners, taxpayers, families, estate planning attorneys, wealth managers, and other trusted advisors to document the transfer and transition of ownership in privately held companies and partnerships.

Our team provides independent business valuation services for gift and estate tax planning, including valuations of privately held businesses, family limited partnerships (FLPs), limited liability companies (LLCs), and other closely held business interests.

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Gift & Trust Business Valuations

Accurate. Defensible. IRS-Compliant Under Revenue Ruling 59-60.

Expert Business Valuations for Gifting, Estate, and Trust Purposes

When transferring ownership interests—whether to family members, trusts, or beneficiaries—accurate valuation is not optional. It’s required.
Under IRS Revenue Ruling 59-60, fair market value must be established using sound principles, documentation, and professional standards. Our certified valuation analysts provide the clarity and compliance you need to support your estate and tax planning goals.

 

Why You Need a Certified Business Valuation for Gift & Trust Purposes

  • IRS Compliance (Rule 59 & 60): The IRS requires fair market value appraisals that are well-supported and consistent with accepted valuation methodology.

  • Audit-Ready Documentation: A certified valuation ensures that your report can withstand IRS scrutiny or legal review.

  • Fair Transfers of Ownership: Establishes a defensible value for gifting shares, ownership interests, or trust funding.

  • Minimize Tax Exposure: A properly supported valuation can help prevent over- or under-valuation that could trigger penalties or audits.

  • Strategic Estate Planning: Know exactly what your business is worth before transferring assets to heirs or trusts.

 

When a Gift & Trust Valuation Is Required

  • Transferring ownership to family members or heirs

  • Contributing a business to a trust

  • Filing a Form 709 Gift Tax Return

  • Estate settlement (date-of-death valuations)

  • Grantor retained annuity trusts (GRATs)

  • Family limited partnerships (FLPs) and LLC interests

  • Charitable contributions involving business interests

 

 

 

 

 

                                Discuss your gift, trust, or estate valuation needs with our certified professionals.

Why Choose Our Certified Business Valuation Experts

At business Valuation Appraisals, we are IRS-compliant, credentialed professionals specializing in valuations for gift, trust, and estate purposes.
Our reports are prepared by experts familiar with Revenue Ruling 59-60, court precedents, and IRS guidelines.

We provide:

  • Certified valuations (CVA, ASA, or CPA/ABV)

  • Proven methodologies (Income, Market, and Asset approaches)

  • Full support during IRS reviews or legal proceedings

  • Quick turnaround times with professional presentation

 

What’s Included in Your Gift & Trust Valuation

  • Detailed financial analysis and normalized earnings

  • Adjusted balance sheet reflecting fair market values

  • Discounts for lack of marketability (DLOM) & control (DLOC)

  • Summary of comparable transactions

  • IRS Form 59-60 narrative support

  • Final certified report with defensible fair market value conclusion

 

Get Your IRS-Compliant Valuation Today

Avoid costly delays or tax challenges—know your business’s true fair market value before gifting or trust funding.

Schedule your confidential consultation with a certified business appraiser today.

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Serving California and Beyond

Our certified business valuation team serves clients throughout California, including Los Angeles, San Diego, San Francisco, Sacramento, and Orange County, providing nationwide support for IRS, estate, and trust compliance.

 Business Valuations Appraisals TM | Subsidiary of MBV
 

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