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Gift & Estate Tax
Valuation

Get accurate, IRS-compliant fair market value appraisals for closely held businesses and private assets. We help business owners, estate attorneys, and CPAs optimize tax planning strategies and avoid costly IRS penalties. 

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Financial professional analyzing gift and estate tax valuation data with digital overlays showing real estate, business assets, tax rates, and IRS-compliant appraisal icons

What Is a Gift & Estate Tax Valuation?

When transferring business assets, real estate, or private company stock, the IRS requires a professional appraisal to determine the fair market value of those assets. This valuation forms the legal basis for filing your Estate Tax Return (Form 706) or Gift Tax Return (Form 709), ensuring your wealth transfer complies with federal tax laws.

To be accepted by the IRS, these appraisals must strictly adhere to IRS Revenue Ruling 59-60. This foundational standard dictates exactly how closely held businesses and private entities must be evaluated. Without a certified appraisal following these guidelines, your tax filings are highly vulnerable to audits and severe financial penalties.

Business owners, high-net-worth individuals, estate planning attorneys, and CPAs rely on certified valuations to establish an undeniable baseline of value, optimize their tax efficiency, and ensure a smooth transition of wealth to the next generation.

Fair Market Value is the price at which property would change hands between a willing buyer and a willing seller, when the former is not under any compulsion to buy and the latter is not under any compulsion to sell, both parties having reasonable knowledge of relevant facts.”

IRS Revenue Ruling 59-60

When You Need It

You Need a Gift & Estate Tax Valuation When...

Filing IRS Form 706 (Estate Tax Return)

Filing IRS Form 709 (Gift Tax Return)

Transferring business interests to family members

Planning business succession or buy-sell agreements

Making large charitable donations of private stock

Going through a divorce involving business assets

2026 Tax Landscape

2026 Gift & Estate Tax Rates: Know Where You Stand

As tax laws evolve, accurate planning is critical. CountSure valuations always reflect the
most current IRS guidelines to ensure maximum tax efficiency.

Lifetime Exemption

Per Individual

$15 Million

Married Couples

$30 Million

2025 (Individual)

$13.99M

Annual Gift Exclusion

Per Recipient

$19,000

Gift-Splitting (Couples)

$38,000

Non-Citizen Spouse

$194,000

Estate & Gift Tax Rate

Federal Tax Rate

40%

Applies Above (Individual)

$16 Million

Applies Above (Couples)

$31 Million

Note: Exemptions are now permanent under the One Big Beautiful Bill Act (OBBB) signed in 2025, but future legislation could change these amounts. Plan now to secure your financial legacy.

Why CountSure

Why Choose CountSure for Gift & Estate Tax Valuations?

Certified fair market value appraisals for business owners, estate attorneys, and CPAs,
fully compliant with IRS Revenue Ruling 59-60.

RS Revenue Ruling 59-60 Compliant

Every valuation strictly follows the IRS gold standard for fair market value appraisals of closely held businesses. Our reports are fully defensible under IRS review, Tax Court, and audit scrutiny.

Certified Appraisers

All valuations are prepared and signed by accredited professionals holding APCPA credentials. We meet all IRS qualified appraiser requirements for estate and gift tax filings.

Strategic Discount Analysis

We perform rigorous Discount for Lack of Marketability (DLOM) and Discount for Lack of Control (DLOC) studies. Backed by empirical data, these analyses legally reduce your taxable estate value.

Fast 1 to 2 Week Turnaround

Critical filing deadlines must be met without stress. Our streamlined process delivers complete, certified, and audit-ready valuation reports in just one to two weeks.

Nationwide Support & Expert Testimony

We serve clients across all 50 states. Should the IRS ever challenge your valuation, our certified appraisers provide full documentation and expert testimony to stand behind every report.

Cost-Effective Pricing

Our fees are 20–50% more affordable than traditional valuation firms, without compromising on regulatory accuracy or report quality. You get IBBI-registered expertise and audit-ready deliverables at a fraction of the typical cost.

Don’t Take the Risk

Are You at Risk of an IRS Penalty on Your Estate or Gift Tax Filing?

Failing to submit a proper valuation with your tax returns can have devastating financial
consequences for your estate and your beneficiaries.

  • The IRS can impose strict 20% to 40% penalties for valuation misstatements.
  • Without a qualified appraisal, your Form 706 or 709 has no legal protection during an audit.
  • Incorrectly applied DLOM or DLOC discounts can trigger costly and stressful IRS investigations.
  • Missing critical filing deadlines leads to compounding interest and additional late penalties.

Protect Yourself Today

A certified Gift & Estate Tax Valuation from CountSure protects you from all of this.

Schedule a Free Consultation

Simple & Transparent

Getting Your Valuation Is Simple: Here Is How It Works

  • 1 Free Consultation
    Contact our team and describe your specific situation, entity type, and valuation purpose.
  • 2 Document Collection
    Submit your financial statements, tax returns, and ownership documents through our secure portal.
  • 3 Expert Analysis
    Our certified appraisers analyze all Revenue Ruling 59-60 factors using the Income, Market, and Asset approaches.
  • 4 Report Delivery
    Receive your complete, fully documented, and certified valuation report in just one to two weeks.
  • 5 Filing Support
    Confidently use the audit-ready report for your Form 706, Form 709, or any related tax filing.
  • 6 Audit Support
    Gain total peace of mind knowing we provide expert testimony and documentation if the IRS ever challenges your valuation.

Comprehensive Coverage

Getting Your Valuation Is Simple: Here Is How It Works

Closely Held Corporations

Limited Liability Companies (LLCs)

Family Limited Partnerships (FLPs)

S-Corporations

Minority & Majority Interests

Private Company Stock

Real Estate Holding Companies

Professional Practices (Medical, Legal, Dental)

Technology & IP-Based Companies

Manufacturing & Distribution Businesses

Common Questions

Frequently Asked Questions

You need a certified valuation when transferring business interests, real estate, or complex private assets to family members, or when filing IRS Form 706 (Estate Tax) or Form 709 (Gift Tax).
 
It is the official IRS guideline outlining the specific methods and factors that must be considered when determining the fair market value of a closely held business or private corporate stock for tax purposes.
 
CountSure delivers complete, certified valuation reports in just 1 to 2 weeks, depending on the complexity of your assets and how quickly documentation is provided.
You will typically need to provide three to five years of historical financial statements, projected financials, tax returns, organizational documents (like operating agreements), and a capitalization table.
Yes. Our reports are prepared by AICPA-certified appraisers using IRS-approved methodologies. We boast a 100% audit success rate and provide expert testimony if your valuation is ever questioned.
While a single certified valuation can often support multiple related planning needs (like a buy-sell agreement and a gift tax filing), valuations are tied to a specific “valuation date.” If significant time has passed, a new or updated appraisal may be required.
A Discount for Lack of Marketability (DLOM) reflects the difficulty of quickly selling private shares compared to public stock. A Discount for Lack of Control (DLOC) reflects the reduced value of a minority interest that cannot dictate business decisions. Both can legally reduce your taxable asset value.
Costs vary based on the complexity of the business entity, the number of entities being valued, and the specific reporting requirements. Contact us for a precise, transparent quote during your free consultation.

Get Started

Protect Your Estate: Get an IRS-Compliant Valuation Today

Talk to a certified expert and get started in 24 hours. No obligation. 100% confidential.

  • No obligation consultation
  • Response within 12 hours
  • 100% confidential
  • IRS-compliant, audit-ready reports

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