Minority Discount Valuation Specialists
Valuations that withstand IRS scrutiny
We deliver precise, defensible minority interest discount analyses for estate and gift tax planning - so you can transfer wealth with confidence, not uncertainty.
An indefensible valuation can cost your clients millions
When the IRS challenges a minority interest discount, a weak valuation becomes a liability. Unsupported assumptions, missing documentation, and generic methodologies invite audits, penalties, and costly litigation. Your clients deserve better.
IRS Audit Risk
Poorly documented discounts are the #1 target in estate and gift tax examinations. Every assumption must be defensible.
Tax Court Exposure
If your valuation can't hold up under cross-examination, your client's entire estate plan is at risk.
Fiduciary Liability
Advisors who rely on unsupported valuations put their own professional standing on the line alongside their clients.
Our Services
Deep specialization. Full-service capability.
Minority discount valuations are our cornerstone - but we bring the same rigor to every business valuation engagement.
Minority Interest Discount Valuations
Our core expertise. We quantify discounts for lack of control (DLOC) and lack of marketability (DLOM) using institutional-grade methodologies: restricted stock studies, pre-IPO transaction data, option pricing models, and comparable transaction analysis.
- Family limited partnerships (FLPs)
- Limited liability companies (LLCs)
- Estate and gift tax compliance
- Charitable contribution valuations
- Buy-sell agreement pricing
Business Valuations
Comprehensive enterprise valuations for M&A, financial reporting, strategic planning, and shareholder disputes.
Learn moreEstate & Gift Tax Planning
Valuations structured to support wealth transfer strategies and meet IRS reporting requirements under IRC Sections 2031 and 2512.
Learn moreLitigation Support
Expert witness testimony, rebuttal analyses, and litigation consulting for valuation disputes in Tax Court and beyond.
Learn moreFairness Opinions
Independent assessments of transaction fairness for boards, trustees, and fiduciaries.
Learn moreOur Process
From engagement to delivery - no surprises
We believe a clear process is the foundation of trust. Here is exactly what to expect when you work with us.
Discovery Call
We discuss the engagement scope, entity structure, and your client's objectives - at no cost or obligation.
Data Collection
We provide a clear document checklist and work directly with your team to gather the information we need - efficiently and securely.
Analysis & Drafting
Our team applies rigorous methodologies, documents every assumption, and prepares a comprehensive draft report for your review.
Final Report
After incorporating your feedback, we deliver a polished, IRS-ready valuation report designed to withstand any level of scrutiny.
Why Inherent Valuation
The precision your clients' wealth deserves
We are not a generalist firm that occasionally does discount studies. Minority interest discounts are what we do every day - and that specialization shows in every report we deliver.
Purpose-Built Methodology
Every discount analysis draws on restricted stock studies, pre-IPO data, and option pricing models - not back-of-the-envelope estimates.
Audit-Ready Documentation
Our reports are structured to satisfy IRS examiners from the first page. Every assumption is sourced, every conclusion supported.
Clear Communication
Complex valuations explained in language your clients understand. No jargon walls, no black-box conclusions.
Responsive & Collaborative
We work as an extension of your advisory team - responsive to questions, open to discussion, and respectful of deadlines.
of reports delivered on schedule
successful IRS challenges to date
specialization in DLOC & DLOM analysis
service across all 50 states
Trusted By Advisors
What our clients say
“Their minority discount analysis was the most thoroughly documented report I've ever attached to a Form 709. When the IRS examiner reviewed it, they moved on without a single question.”
Estate Planning Attorney
AmLaw 200 Firm
“We needed a valuation for a complex multi-tiered FLP structure. IVA didn't just deliver a number - they delivered a narrative the IRS couldn't poke holes in.”
CPA & Tax Advisor
Regional Accounting Firm
“The clarity of their reports sets them apart. My clients actually understand the analysis, and that builds confidence in the entire estate plan.”
Wealth Manager
Private Wealth Practice
Frequently Asked Questions
Common questions, clear answers
What types of entities do you value for minority discount purposes?
We regularly value interests in family limited partnerships (FLPs), limited liability companies (LLCs), S-corporations, C-corporations, and multi-tiered holding structures. If it has a minority interest, we can value it.
How long does a typical engagement take?
Most minority discount valuations are completed within 3-5 weeks from the date we receive all necessary documentation. Complex or multi-entity engagements may require additional time, and we'll provide a clear timeline during our discovery call.
Will your valuation hold up if the IRS audits?
That's exactly what our reports are built for. Every assumption is documented, every methodology is sourced, and our conclusions follow a clear analytical framework. We've maintained a track record of zero successful IRS challenges.
Do you provide expert witness testimony?
Yes. If a valuation is challenged in Tax Court or another forum, we provide expert witness testimony and rebuttal analysis to defend our conclusions.
Do you only do minority discount work?
While minority interest discount valuations are our primary specialization, we offer a full suite of business valuation services - including enterprise valuations, fairness opinions, and litigation support. Our deep specialization in discounts simply means we bring an unusual level of rigor to every engagement.
What does the initial consultation cost?
Nothing. We offer a complimentary discovery call so we can understand your situation, determine scope, and provide a clear fee quote - with no obligation.
Ready to discuss your valuation needs?
Schedule a complimentary discovery call. We'll discuss your engagement, outline our approach, and provide a clear fee quote - with no obligation.
Or email us directly at info@inherentvaluation.com