Estate and Gift Tax

Accredited Business Appraisals has broad experience in the preparation of business, real estate, and machinery and equipment appraisals within the estate and gift tax context. We have over 20 years of experience working with estate planning attorneys and the IRS. We are able to work in partnership with the client and his/her counsel through all phases of the estate and gift tax process from valuation for planning up through Tax Court proceedings, should a tax dispute unfortunately rise to the threshold level of litigation. In fact, Mr. Wolpin, the principal of Accredited Business Appraisals, is well known to the U.S Tax Court Jurists, in that one of his articles “Statistical Reasoning in Family Limited Partnerships”, was a centerpiece article presented at the 2009 Judicial Tax Court Conference.

Furthermore, our professionals have an excellent knowledge of U.S. Tax Court decisions, the extent to which they create precedent, and how their logic may apply to any given estate and gift tax planning situation. These case decisions range from the application of minority and lack of marketability discounts, undivided partial interest discounts for tenancy in common real estate interests and other asset interests, built-in capital gains discounts, whether or not to tax effect Sub-S corporations, etc.

Lastly, Mr. Wolpin has given numerous speeches and presentations to estate planning attorneys on the subject of family limited partnership and limited liability company valuations and their discounts. Mr. Wolpin was invited, on numerous occasions, to be a guest speaker on this subject at the Academy of Estate Planning Attorneys in numerous years.

Accredited Business Appraisal Estate and Gift Tax Valuations include but are not limited to:

  • Estate and Gift Tax Reporting
  • Estate Planning
  • Charitable Contributions
  • S-Corporation Elections and Conversions to establish basis
  • Buy/Sell Agreements
  • Family Limited Partnership and Limited Liability Interest Appraisals
  • Undivided Partial Interests in Real Estate, Art and other Tangible Assets
  • Accredited Business Appraisals maintains a proprietary data base of over 100 transactions of undivided partial interests in real estate for support of its valuation conclusions.