Support for Probate, Gifting, and Fiduciary Compliance
Commercial Real Estate Appraisals for Estate Planning & Trust Administration
precision. credibility. speed
Why Accurate Valuation Matters for Estate & Trust Needs
Estate and trust administration often requires precise commercial real estate appraisals for tax reporting, wealth transfer, and compliance with IRS regulations. At SM RE Inc., we deliver valuations you can trust—accurate, defensible, and ready for legal scrutiny.
Trusted by Fiduciaries, CPAs & Estate Attorneys
Our firm works with a range of professionals in estate planning, including:
We understand the timelines, sensitivities, and reporting requirements unique to estate-related appraisals.
Valuation Use Cases We Cover
– 01
date of death (retrospective) appraisal
Determine the fair market value (FMV) of a commercial property as of the decedent’s date of death, which is required for IRS Form 706 (Estate Tax Return).
– 02
Gift appraisal for IRS Form 709
Establish the value of a partial or full interest in a property being gifted, either during the owner’s lifetime or posthumously.
– 03
Estate Distribution Appraisal
Equitably divide assets among beneficiaries, especially when multiple parties inherit real estate.
– 04
Trust Transfer or Reallocation Appraisal
Appraise real property being transferred into or out of a trust, such as irrevocable life insurance trusts (ILITs), family limited partnerships (FLPs), or grantor retained annuity trusts (GRATs).
– 05
Pre-Liquidation or Tax Planning Appraisal
Project the impact of future property sales, gifting, or generational transfers.
property types we cover
Where we work
Our coverage includes all of Southern California, with a focus on:
Why sm re Inc?
💼 Decades of Southern California CRE expertise
⚖️ Fully USPAP-compliant and IRS-ready reports
⏱ Turnaround within 5–10 business days
🧩 Experience across industrial, multifamily, retail, office and land
Need an Estate Appraisal You Can Rely On?
We’re ready to support your estate planning or probate case with accurate commercial real estate appraisals.