One of the most complex issues in any estate that owns a holding company which contains marketable stock is the valuation of the assets upon death of the testator. The choice of valuation method is contingent upon whether the asset produces a predictable income stream or if it is difficult to value the assets. There are three methods that may be used for valuation of stock for estate taxes:
1) Income Capitalization Valuation Method
2) Capitalization-of-Dividend Method
3) Net-Asset-Value Method
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