Holding Co. & Family firms
Estate & Gift Tax Valuation
Audit‑Defensible • Precedent‑Informed • Built on IRS Examination Experience
My Financial Valuation provides highly specialized estate and gift tax valuation services for real estate holding companies and family‑controlled enterprises where partial interests, tiered ownership, and long‑horizon transfer planning materially affect tax outcomes.
This practice represents one of the most complex and highest‑risk areas of valuation. Our work is designed for advanced transfer planning — not transactional pricing — and is built to withstand IRS examination, audit review, and long‑term inter‑generational scrutiny.
Our Core Focus
This practice concentrates on two closely related client categories:
Real Estate & Asset Holding Companies
We regularly value multi‑property holding companies and layered partnership structures formed to own, manage, and transfer significant real estate portfolios.
Typical engagements include:
- Multi‑entity holding company groups (often 10–50+ properties)
- Partial interest transfers (50%, 25%, 10%, 5%)
- Tiered partnerships and LLC ownership structures
- Inter‑generational real estate succession planning
These assignments require coordinated analysis of:
- Underlying real estate asset values
- Entity‑level capital structure and governance
- Minority interest positioning
- Control and marketability characteristics
Family‑Controlled Operating Enterprises
We also provide valuation for closely held family enterprises where estate and gift transfers involve operating companies, multi‑entity groups, or integrated real estate and operating structures.
Common situations include:
- Family business recapitalizations
- Ownership restructuring and succession planning
- Multi‑generation trust funding
- Transfers of controlling and non‑controlling interests
Advanced Transfer Structures We Support
Our experience spans the most widely used and technically complex transfer planning tools, including:
- Grantor Retained Annuity Trusts (GRAT)
- Spousal Lifetime Access Trusts (SLAT)
- Family Limited Partnerships (FLP)
- Tiered trust and partnership structures
- Partial gifts and installment transfers
While planning tools evolve over time, disciplined valuation of partial interests and entity‑level economics remains central to sustainable estate planning.
Conservative, Examination‑Oriented Valuation Discipline
Our valuation philosophy is deliberately conservative and audit‑aware.
Based on extensive IRS examination and audit‑defense experience, our work emphasizes:
- Precedent‑informed discount analysis
- Moderated and supportable minority discounts
- Explicit documentation of control and marketability factors
- Methodologies aligned with accepted case law and IRS guidance
We do not pursue aggressive discount strategies designed solely to minimize near‑term transfer taxes at the expense of examination risk.
Our objective is not the lowest possible value — but a value that remains defensible across audits, future transfers, and subsequent generations.
Minority Interests, Control & Marketability
A central feature of holding company and family enterprise valuation is the proper treatment of:
- Lack of control (minority interests)
- Lack of marketability
- Governance rights and voting provisions
- Distribution policies and liquidity constraints
Each engagement is analyzed individually based on:
- Ownership rights and voting power
- Operating and distribution history
- Transfer restrictions and operating agreements
- Capital structure and inter‑company relationships
Discount conclusions are derived from empirical data, precedent, and structure‑specific economics — not mechanical ranges.
Multidisciplinary Capability
Complex transfer‑tax valuation requires simultaneous expertise in business valuation, real estate appraisal, forensic analysis, and entity‑level capital economics.
US Valuation’s practice is led by a principal holding:
- Master Analyst in Financial Forensics (MAFF)
- Certified Valuation Analyst (CVA)
- Accredited Senior Appraiser (ASA)
- Certified General Real Estate Appraiser (CGA – multi‑state)
- Certified Commercial Investment Member (CCIM)
This multidisciplinary foundation supports integrated analysis of:
- Business enterprise value
- Real estate asset value
- Entity‑level economics
- Contractual and intangible rights
Real estate holding company valuation cannot be executed credibly without this combined framework.
Standards & Professional Compliance
All valuations are prepared in compliance with:
- IRS Revenue Ruling 59‑60
- Treasury Regulations
- USPAP (Uniform Standards of Professional Appraisal Practice)
- NACVA and ASA Professional Standards and Ethics
Our reports are structured for:
- IRS audit and examination review
- Attorney and CPA reliance
- Long‑term defensibility across future transfers
When This Service Is Most Critical
- Formation of GRAT and SLAT structures
- Partial‑interest gifting programs
- Multi‑generation trust planning
- Holding company recapitalizations
- Anticipated liquidity events or reorganizations
- Large family real estate portfolios
Begin with a Confidential Consultation
Estate and gift tax valuation for holding companies and family firms should begin with independent judgment, conservative discipline, and examination awareness — not predetermined results.
We invite estate attorneys, CPAs, and family advisors to begin with a confidential consultation to assess structure, scope, and defensibility requirements.
My Financial Valuation
Estate & Gift Tax Valuation • Holding Companies & Family Firms