Tax and Estate Planning Opinions


Tax and Estate Planning Opinions

Cogent Valuation has performed thousands of valuations for income and transfer tax purposes, including estate taxes, estate and gift tax planning, charitable contributions, buy/sell agreements, issuance of stock options, Subchapter S conversions, and other taxable transactions. These valuations have involved operating companies in virtually all industries, fractional interests in real estate holding companies, investment companies, derivative securities, and intellectual property rights of all types.

Cogent Valuation has worked with many of the largest estates in America to achieve their estate planning goals.  In so doing, it has developed a national reputation for its work with large, high profile estates, often involving multiple entities, tiered ownership, and complex contractual rights. This reputation is the result of insightful analysis, proprietary studies, and extreme care taken to properly document the analysis behind its opinions. Consequently, Cogent Valuation has had overwhelming success in supporting its opinions upon challenge by the Internal Revenue Service.

Valuation of Fractional Interests in Tax and Estate Planning Opinions

Cogent Valuation has extensive experience providing valuation opinions for fractional ownership interests in operating companies, real estate holding companies, and investment companies for estate planning and tax purposes.  Such analyses typically reflect substantial discounts to the underlying net asset value of the subject investments.

Cogent Valuation supports each of its opinions with the thorough due diligence and proprietary studies that are required to withstand scrutiny from the Internal Revenue Service with regard to valuation discounts.

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