Sample Business Valuation for Estate & Gift Planning
A clear, defensible illustration of how fair market value is determined for non-controlling interests in trusts, LLCs, and pre-IPO equity structures.
Prepared in accordance with IRS Revenue Ruling 59-60 and IRC Sections 2512 and 2701–2704.
🔷 1-Page Valuation Overview (Sample)
This one-page summary highlights the structure, adjustments, and conclusion of value for a non-controlling, non-marketable interest.
- Conclusion of value: $65,000 for a 1% interest
- Shows DLOC, DLOM, and structural constraints
- Immediately communicates clarity + authority
- Sample Business Valuation (1-Page Overview)
🔷 Full Valuation Report (Redacted Sample)
For those who want to review methodology, supporting analysis, and report structure, a redacted sample report is provided below.
🔷How Valuation Supports Tax-Efficient Wealth Transfer
Structured planning techniques allow clients to transfer future appreciation while maintaining control and managing gift tax exposure.
- Establish FLP or LLC structure
- Apply appropriate valuation discounts
- Transfer minority interests to GRAT or IDGT
- Shift future appreciation outside the taxable estate
From valuation to transfer, each step is structured to support defensability and tax efficiency.
🔷 Why Clients Engage
- Defensible valuations aligned with IRS standards
- Deep expertise in control and marketability discounts
- Independent, objective analysis
- Clear, structured reporting suitable for advisors and tax filings
🔷 Independent Valuation Services
Tom Gillmore, ASA, CPA/ABV
- 15+ years of valuation experience
- Estate & gift planning, GRATs, IDGTs
- Independent, analysis-driven conclusions
- Nationwide service
- Valuation services are performed from Florida and do not constitute CPA services outside Florida