An extremely important element of tax planning for entities and individuals is an appraisal. It is important to ensure that a business appraisal meet the requirements indicated by the Internal Revenue Service. Having an appraisal that meets these requirements is important, but just as important is having a defensible and supportable valuation conclusion using financial theory and empirical date appropriately.
- Conversion from a C corporation to an S corporation
- Determination of the limits of net operating loss carry-forwards
- Transfers of interests, assets or liabilities to related entities
- Elections to recognize gain under IRC Section 83(b)
- Determination of worthless securities
- Value of charitable contributions and gifts
- Stock redemptions by related parties
- Exchange of property under IRC 1031
- Testing and creation of buy-sell agreement valuation provisions.
- IRC Section 409a compliance – stock options, deferred compensation, etc.
- Gift and estate tax
- Carve outs/spinoffs
- Related party IP transfers – IRC Section 367
- Transaction allocations – IRC-338/1060
- Transfer pricing
UHY Advisors welcomes inquiries about our services. Contact UHY Advisors online, email us at firstname.lastname@example.org, or call 860.519.5648.