COMMERCIAL REAL ESTATE APPRAISALS

Real Estate Reallocation & Gifting

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Trust Transfer Appraisal

Trust property transfers often require a certified real estate appraisal to document fair market value at the time of the transfer or reallocation. Whether gifting interests to beneficiaries, funding a trust, or redistributing assets between family members, an unbiased, IRS-compliant valuation supports legal, tax, and fiduciary obligations. At SM RE Inc., we provide defensible commercial property appraisals for trust administration and wealth transfer strategies throughout Southern California.

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Why Trust Transfer Appraisals Matter

Appraisals for trust transfers aren’t just a formal step — they’re a legal and financial necessity. Accurate, third-party valuations are used to:

  • Document the fair market value for gift tax purposes
  • Establish a stepped-up basis for capital gains calculation
  • Prevent disputes among current and future beneficiaries
  • Ensure trustees fulfill their fiduciary duty of impartiality
  • Provide support for IRS audits, especially when values are transferred between family members or generations

SM RE Inc. delivers objective, USPAP-compliant appraisals that meet legal, tax, and accounting standards — giving trustees, attorneys, and beneficiaries the clarity they need to proceed with confidence.

Common Use Cases for Trust-Related Appraisals

Trust transfer and reallocation appraisals are often required in a variety of legal and financial scenarios, including:

Funding a living trust with commercial real estate
Gifting fractional interests to beneficiaries or family members
Changing beneficial interests among existing trust members
Preparing for future estate distribution
Complying with IRS reporting requirements (e.g., Form 709)
Equalizing asset transfers among siblings or heirs

Whether you’re forming, amending, or dissolving a trust, an appraisal provides the reliable market value needed to support proper documentation, ensure tax compliance, and maintain transparency among all parties involved.

Property Types we cover

At SM RE Inc., we perform trust and reallocation appraisals for a wide range of commercial real estate assets, including:

Multi-Family
Industrial
Retail
Office
Mixed-Use
Land

We understand the nuances of each property type and use market data to ensure your valuation is defensible, well-supported, and compliant with IRS and court standards.

Why Choose SM RE Inc. for trust or reallocation Appraisals?

Choosing the right appraiser is critical when it comes to estate planning, probate, and IRS compliance. Here’s why attorneys, fiduciaries, CPAs, and estate executors across Southern California trust SM RE Inc.:

  1. Certified General Appraiser with deep expertise in commercial real estate valuation
  2. Experience with legal, tax, and probate-related appraisals
  3. Reports prepared to IRS standards and fully defensible in audits or court
  4. Fast turnaround and responsive service tailored to professional clients
  5. Local market knowledge spanning Los Angeles, Orange County, Long Beach, and the South Bay
  6. Support for Form 706, Form 709, and 1041 valuation needs

We don’t just deliver numbers—we deliver confidence, credibility, and compliance.

Request a Trust Transfer Appraisal Today

Whether you’re a trustee, estate attorney, or fiduciary, SM RE Inc. provides trusted, IRS-compliant commercial property appraisals for trust funding, gifting, and asset reallocation.

📞 Call us at (310) 650-8798
📧 Email: sam@smreusa.com
📍 Serving: Los Angeles, Orange County, Long Beach, and Southern California