Gift & Estate Tax Valuation Services
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 and Revenue Ruling 59-60 factors. 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
You Need a Gift & Estate Tax Valuation When...
Filing IRS Form 706
(Estate Tax Return)
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.
Organizations Entrusting Us with Excellence
Why Choose CountSure for Gift & Estate Tax Valuations?
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.
Are You at Risk of an IRS Penalty on Your Estate or Gift Tax Filing?
- 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.
Getting Your Valuation Is Simple: Here Is How It Works
01
Free Consultation
02
Document Collection
03
Expert Analysis
04
Report Delivery
05
Filing Support
06
Audit Support
Getting Your Valuation Is Simple: Here Is How It Works
Closely Held Corporations
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
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
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.
