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Estate and Gift Tax

Estate and Gift Tax


Armanino has expert Qualified Appraisers who provide Qualified Appraisals for gift and estate tax purposes. We assist taxpayers and their advisors with planning for potential application of these taxes, in compliance with Internal Revenue Service codes.

Estate and gift tax valuations 

Our estate and gift tax valuation team provides valuations of interests in closely held businesses or other securities, discount studies for partnerships or other estate planning vehicles, and consulting services in preparation for gifting securities, charitable donations, buy/sell agreements, or estate planning. Our reputation is the result of thorough analysis, documented studies, and extreme concern taken to properly document the analysis behind our opinions.

It is the burden of the taxpayer to support the values utilized for estate and gift tax returns. Values transferred must be at fair market value as defined by the Internal Revenue Service. Our qualified appraisals render a fair market value opinion that meets all of the IRS standards including Revenue Ruling 59-60.

Experienced evaluators 

Through research, continuing education, and by maintaining active roles in the various professional valuation organizations, our valuation experts are knowledgeable about the most recent applicable tax court cases, legislation, related revenue rulings, and IRS Code sections. We possess an in-depth knowledge of all proven and accepted valuation approaches and methodologies. Our professionals provide objective analysis that is supportable and defendable, based on the latest market data and valuation industry guidelines.

Reliable valuations and reports 

We utilize and maintain numerous valuation resources, such as industry, market, and economic data. These tools allow us to produce reliable valuation analyses and reports that adhere to applicable valuation standards. Armanino stays current with the latest developments as well as emerging estate and gift tax valuation topics through active participation in valuation groups and subscriptions to newsletters and other publications. We are familiar with the most current issues such as quantifying discounts for lack of control and discounts for lack of marketability, as well as other relevant estate and gift tax issues.