Educational overview of tax considerations that influence business valuations including estate and gift tax compliance, tax-affecting, and transaction structuring implications.
Tax factors that influence valuation methodology and compliance requirements
Tax compliance valuations for estate planning and transfer tax purposes
Application of corporate tax rates in pass-through entity valuations
Tax structure impacts on business value and transaction design
Common valuation discounts applied in tax compliance contexts
Reduction for lack of ready market
Typical Range:
20-40%
Application:
Private company interests
Reduction for lack of control
Typical Range:
15-30%
Application:
Non-controlling interests
Risk of key person dependency
Typical Range:
5-25%
Application:
Owner-dependent businesses
Corporate-level tax liability
Typical Range:
Variable
Application:
C-Corp conversions
IRS guidelines and regulatory requirements for tax-related valuations
IRS guidelines for valuing closely held businesses for estate and gift tax purposes, emphasizing fair market value determination.
Special valuation rules for estate planning transactions including GRATs, sales to defective trusts, and family limited partnerships.
Comprehensive valuation reports with detailed support for assumptions, methods, and conclusions to withstand IRS examination.
Educational content only. We are not currently accepting litigation or IRS case engagements. This educational content helps business owners understand tax implications in valuation contexts for general knowledge purposes.