Support for estate planning & gifting
estate & gift tax valuations for commercial real estate
precision. defensibility. fiduciary focus.
valuations prepared for scrutiny
Estate and gift tax valuations require more than a market opinion. Reports must withstand IRS review, support fiduciary responsibilities, and provide credible conclusions for attorneys, CPAs, trustees, and beneficiaries. SM RE Inc. provides USPAP-compliant commercial real estate valuations for estate planning, trust administration, gifting strategies, and related reporting requirements across Southern California.
valuation scenarios
– 01
Estate tax valuations (IRS form 706)
Establish the fair market value (FMV) of commercial real estate as of the decedent’s date of death for estate administration, step-up in basis purposes, and related tax reporting.
– 02
Gift tax valuations (IRS form 709)
Valuation support for gifting strategies, family limited partnerships (FLPs), LLC interests, wealth transfer planning, and IRS reporting requirements.
– 03
SUCCESSION & FAMILY WEALTH PLANNING
Commercial real estate valuation services supporting long-term estate planning, ownership transition, and family wealth preservation strategies.
Engagement process
Consultation: Discuss the property, assignment type, and reporting needs.
Analysis: Market-supported valuation prepared to USPAP and IRS reporting standards.
Delivery: Final report delivered with post-delivery support available.
DISCUSS AN ESTATE OR GIFT TAX ASSIGNMENT
Supporting attorneys, fiduciaries, trustees, and private clients with estate and gift tax valuation assignments throughout Southern California.