Financial Advisory

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Estate & Gift Taxation


Clients are encouraged to secure a thorough, well-reasoned, and empirically supported valuation for estate, gift, and income tax planning purposes. Tax payers are obligated to support the values used in estate and gift tax returns, and transfer values must comply with the IRS definition of fair market value.

­Oxburgh Row provides valuations of interests in closely-held businesses and other securities, prepares discount studies for partnerships or other estate planning vehicles, offers consulting services to enhance the design of securities for estate planning and gifting, and provides litigation support with expert testimony for IRS tax court matters. Valuation reports yield an opinion of fair market value that complies with IRS Revenue Ruling 59-60 and all IRS standards, as the Oxburgh Row professionals remain at the forefront of relevant statutory changes and industry trends.

Federal estate and gift tax valuation services are provided for the following:

  • Closely-held corporations
  • Restricted, common, and preferred stock
  • Investments held by Grantor Retained Annuity Trusts (GRAT) and other trusts
  • Notes receivable
  • Partnerships and LLCs
  • Stock options and other derivatives

IRS Revenue Ruling 59-60

Do you have a plan to address your state estate tax burden?

September 24, 2015

Federal estate taxes seem to be in the news a lot these days, but did you know that most people don’t pay this controversial tax? Only the estates of the wealthiest 0.2 percent of... (Read more)

Do you have to pay estate and inheritance tax to your state?

May 21, 2015

The chart below lists the estate and inheritance taxes levied by the states that impose them. Bear in mind that state laws on these matters change frequently, so check with an attorney or tax adviser if you inherit money in the future. (Read more)

What’s in store for the estate tax exemption?

March 10, 2015

Tucked into President Obama's budget for fiscal year 2016 are some significant proposals that could once again make the federal estate tax one of the top concerns among high-income Americans. The proposals are designed to generate as much as $214... (Read more)