katzen marshall

Estate & Gift Tax

KM performs valuations of common stock, preferred stock, limited liability corporations and partnerships.

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 reports render a fair market value opinion that meets all of the IRS standards including Revenue Ruling 59-60.  Our valuation reports are also prepared in accordance with the highest professional standards including the Statement on Standards for Valuation Services promulgated by the American Institute of Certified Public Accountants, as well as the Uniform Standards of Professional Appraisal Practice as promulgated by The Appraisal Foundation.

KM stays current with the latest developments and emerging estate and gift tax valuation issues through active participation in valuation groups and subscriptions to newsletters and other publications.