Key shareholders and affiliates of the company will require the use of an appraiser for estate or gift tax purposes.  Valuation is a key element of taxation and the burden of proof rests with the taxpayer. An important issue that commonly arises is the value of a large block of the company’s shares.  Special valuation may also be required because of restrictions on trading imposed upon the block. IRS guidelines in many cases call for an independent, third-party valuation by an expert.

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