Industries & Asset Classes
Estate & Gift Tax Valuation • Cost Segregation • Enterprise Valuation
Where Valuation Discipline Matters Most
We serve families, owners, and advisors where valuation conclusions materially affect transfer outcomes, tax reporting, depreciation recovery, and long-term capital decisions.
Our practice concentrates on valuation and tax advisory assignments where defensibility, documentation, and judgment determine outcomes.
ESTATE & GIFT TAX VALUATION
Holding Companies (Real Estate, Operating Assets, and Mixed Portfolios)
We provide defensible valuation opinions for family holding companies, frequently consisting of multiple entities and large multi-asset portfolios, supporting:
- Form 706 and Form 709 reporting
- estate and trust transfer planning
- partial interest transfers (50%, 5%, recapitalizations)
- minority interest valuation and discounts for lack of control and marketability
- multi-entity and tiered ownership structures
Common holding company assets include:
- multi-property real estate portfolios
- operating real estate platforms (hotel, senior housing, self-storage, car wash, etc.)
- partnership and LLC interests
- leased-fee and contract-driven income streams
- mixed tangible and intangible enterprise components
Our work is developed conservatively, documented rigorously, and designed to withstand IRS review.
Audit-Defensible • Precedent-Informed • Built on IRS Examination Experience
Operating Family Enterprises & Multi-Entity Groups
For closely held businesses and integrated family groups, we provide enterprise-level valuation supporting:
- equity and ownership interest transfers
- tiered operating and real estate structures
- recapitalizations and family reorganizations
- transfer planning where cash-flow priority, control rights, and downside exposure must be explicit
Assignments often involve enterprises exceeding $100 million in value and require coordinated treatment of operating assets, real estate, contracts, and ownership rights.
Trust & Transfer Structures
We routinely provide valuation support within advanced planning structures, including:
- GRATs (Grantor Retained Annuity Trusts)
- SLATs and spousal access structures
- legacy Family Limited Partnerships (FLPs)
- tiered trusts and multi-generation transfers
- charitable structures including Charitable Remainder Trust (CRT) valuation and donation-related valuation
Our work reflects conservative discount application, precedent-informed methodology, and examination-ready documentation.
Disclaimer: This page does not constitute legal or tax advice. Clients should consult qualified legal and tax professionals regarding planning strategy and filing positions.
COST SEGREGATION (IRS-DEFENSIBLE)
Cost segregation is most effective when performed with valuation discipline, particularly where land abstraction, functional systems, and capitalized basis must reconcile cleanly under scrutiny.
We provide engineering-supported, appraisal-informed cost segregation for complex assets, including:
- acquisition and placed-in-service studies
- 1031 exchange basis coordination
- step-up basis cost segregation (post-death FMV re-starts)
- Qualified Improvement Property (QIP) analysis
- industrial and process-driven facilities requiring functional classification discipline
Typical cost segregation asset classes include:
- multifamily portfolios (high-yield category)
- hotels and lodging (high-yield category)
- industrial and manufacturing facilities
- medical and complex commercial properties
- specialized operating real estate
Our studies are designed to accelerate depreciation without overstating risk, align with long-term capital strategy, and withstand audit review.
ENTERPRISE & INSTITUTIONAL VALUATION
Enterprise Business Valuation
We provide independent valuation opinions for:
- operating companies and holding platforms
- partial ownership and control structures
- transaction-driven and reporting-driven valuation
- complex capital structures and downside exposure analysis
Purchase Price Allocation (Real Estate & Enterprise)
We provide PPA assignments requiring disciplined separation of:
- land and building (as-vacant)
- site improvements and FF&E
- lease-related intangibles where applicable
- contract and debt-related fair value adjustments
Purchase price allocation is a distinct valuation discipline and is not derived from cost segregation.
Data Centers, Energy & Infrastructure (Selective)
Select engagements in infrastructure-driven sectors where power, timing, resiliency, and system intensity dominate economic outcomes.
This work is performed selectively for capital-intensive projects where engineering inputs must be translated into enterprise-level economic conclusions.
Who We Serve
We work with:
- estate and tax attorneys
- CPAs and tax advisors
- family owners and managers
- real estate investors and sponsors
- institutional allocators (select engagements)
Clients engage US Valuation when defensibility, not speed, determines success.
Begin with a Confidential Consultation
If your need involves:
- estate or gift reporting
- holding company interests
- minority ownership transfers
- high-yield cost segregation
we invite you to begin with a confidential consultation to confirm scope, defensibility requirements, and the most efficient path forward.