Estate & Gift Tax Business Valuations
Gateway Valuation Consulting provides independent valuations of closely held businesses and ownership interests for estate and gift tax matters.
Tax-driven valuations require careful consideration of the company being valued, the specific ownership interest, the valuation date, the applicable standard and level of value, and the facts and circumstances affecting value. Gateway develops each engagement around those specific factors rather than applying a generic multiple or formula.
Estate Tax Valuations
Gateway prepares valuations of privately held business interests for estate tax and related date-of-death matters. The analysis is tailored to the interest being valued and the facts existing as of the applicable valuation date.
Gift Tax Valuations
Gateway prepares valuations for lifetime transfers of interests in closely held businesses. Depending on the facts of the engagement, the analysis may address controlling or noncontrolling ownership, marketability, capital structure, operating performance, and other factors relevant to the transferred interest.
Working With Your Advisory Team
Gateway works directly with the client's estate-planning attorney, CPA, and other professional advisors as needed to understand the transaction, ownership structure, tax reporting requirements, and relevant facts. Gateway's role is limited to the independent business valuation.
Professional Standards
Valuation and calculation engagements are performed in accordance with the AICPA Statement on Standards for Valuation Services (VS Section 100), as applicable to the engagement.
Discuss a Tax Valuation
If an estate, gift, or related tax matter requires the valuation of a closely held business or ownership interest, contact Gateway to discuss the scope and timing.