Business Valuation

Gift, Estate, and Income Tax Planning and Compliance

Valuations are a critical element of successful tax planning strategies. Objective third party valuation opinions are vital

Business valuations prepared for federal tax transactions are at the core of Mercer Capital’s valuation practice. Since 1982, we have been providing objective valuations for federal estate, gift, income tax, and corporate transactional matters. We are recognized experts in this challenging area of valuation practice.

Mercer Capital is one of the largest independent business valuation and transaction advisory firms in the nation, with a deep bench of seasoned professionals. We have provided thousands of valuation opinions for corporations of all sizes across virtually every industry vertical. With the size of our staff and the firm’s technical and project management expertise, we can handle projects of any size, no matter how complex.

And we understand what the IRS considers important. From corporate income tax planning to transfer tax planning and administration, a federal tax valuation plays a central role in positioning your or your client’s business for success. That is why we take great care to ensure our federal tax valuations are substantiated and well-documented, enabling you to implement effective planning strategies with confidence.

Services

Estate and Gift Tax Transactions

  • Estate Tax Administration and Reporting – IRC §2031
  • Estate & Gift Tax Controversies – Valuation Consulting
  • Gift Tax Planning & Reporting – IRC §2512
  • Pre-Expatriation Planning & Reporting

Income Tax Transactions

  • Allocation of Value, Determination of Professional Goodwill
  • Charitable Contributions – Reg. §1.170A – 13(c)(2)
  • Compensation in Kind – Reg. §1.61-2(d)(1)
  • Compensation Planning – IRC §§83(b) and 409(A)
  • Corporate Reorganizations
  • Corporation to S Corporation Conversion – IRC §1374
  • Divestitures
  • Expatriation Tax Reporting – IRC §877A
  • Income Tax Controversies – Valuation Consulting
  • Net Operating Loss (NOL) Carryforwards – IRC §382
  • Not-For-Profit – IRC §501(c)(3)
  • Qualified Stock Purchases IRC §§351, 352 and 338
  • Worthless Securities – IRC §165

Professionals

Research and Resources