Estate & Gift Tax Reporting

Ensure Your Legacy

Estate & Gift Tax Reporting

Empire Valuation Consultants, a national leader in estate and gift tax valuations. Our estate and gift tax valuation specialists have broad experience in the preparation of business appraisals in this important segment of our valuation practice. Since 1988, we have been working with estate planning professionals and the Internal Revenue Service (IRS) and have developed a unique understanding of the regulatory environment facing taxpayers and the issues involved in valuing their closely held business interests. Our valuation reports withstand close scrutiny from the IRS, SEC and other regulatory agencies. 

Our valuation engagements for estate and gift tax reporting encompass a wide variety
of business interests and financial assets, including but not limited to: 
Common and preferred stock, debt instruments and derivative securities of closely held operating and holding companies 
Limited and general partnership interests 
Assist in the design of key executive incentive plans, such as stock appreciation rights, phantom stock and warrants
Blocks of common stock and non-traded derivative securities of publicly held companies 
Managing and non-managing interests in limited liability companies 
Carried and other equity interests with unique return characteristics 
Intellectual property, including trademarks and trade names, literary and film rights, patents and licensing agreements 
Provide ESOP valuation expert witness services to support ESOP litigation cases and/or DOL actions 

Scott Nammacher, ASA, CFA

Senior Managing Director

Kevin Kane, CFA, ASA

CFO
Senior Managing Director

Hugh Woodside, ASA, CFA

OMP – Rochester
Senior Managing Director

Key Contacts

Scott Brace, ASA

Senior Managing Director

Richard Hayes

Managing director

Joseph G. Eckl, ASA, CPA

Managing director

Articles

Cryptocurrency Markets Are In Flux And You Have Valuation Questions

Over the past year, various cryptocurrency projects have seen massive declines in market value. Bitcoin (“BTC”) and Ethereum (“ETH”), the standard bearers of cryptocurrencies, have seen their respective prices decline roughly by half. 

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Estate Planning with Carried Interests and Derivatives

Carried interest is an ideal estate planning asset for fund owners and GPs, given its appreciation potential. There are several accepted best practices for estate planning when it comes to carried interest.

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Navigating the Greatest Wealth Transfer: Tax Strategies and Planning Essentials

Are you ready? No, not for what will surely prove to be one of the most
interesting presidential election years in our nation’s story but rather I am talking about the greatest period of wealth transfer in our nation’s history.

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Gifting Carried Interests:  Valuation & Planning Pitfalls – Experience from the Trenches

Over nearly 15 years of direct involvement in the valuation of private equity fund and real estate fund carried interests for gift tax purposes, experience has taught me that there are a wide range of considerations to ensure that the planning, execution and valuation process goes smoothly from the client’s perspective. 

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so you want to own a sports team

Millions of people around the world recently watched one of the biggest spectacles in sports: the Super Bowl. Whether you are an avid Chiefs or Eagles fan, or just a sports fan in general, it’s hard not to be excited about the Big Game.

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Navigating the Greatest Wealth Transfer: Tax Strategies and Planning Essentials

The U.S. Tax Court (“Court”) recently issued Tax Court Memorandum 2023-24 with respect to Estate of Cecil v. Commissioner. This long-awaited decision relates to 2010 intra-family stock transfers of the Biltmore Company (“TBC”) and has been in deliberation since 2016. 

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A national leader in Estate & Gift tax reporting​​

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