A Formal Business Appraisal

  • Must meet IRS guidelines
    • Regulation section 25.2512-3(a)
  • Valuation expert must be a “qualified appraiser”
    • Section 170(f)(11)(E)(i)
      • received designation from recognized appraiser organization
      • regularly performs appraisals for compensation
      • meets other requirements as prescribed by the Secretary of The Treasury
  • Report must meet all guidelines (80 – 120 pages)
    • Must include all approaches to value
    • Must include review of economy
    • Must include history of company
    • Must include risk assessment
  • Client must be prepared to assist valuation expert in detailed and in-depth data gathering.

Qualified Business Appraisers typically charge $15,000 and up

When You Need It

  • Valuations involving gifts or estates
  • Partner & Shareholder disputes
  • Divorces
  • Any time there is a possibility a dispute will go to court