USValuation - About US
Cost Segregation, Estate & Gift Tax Valuation, Enterprise Valuation
US Valuation is a Southeast-focused advisory practice providing independent valuation analysis for complex ownership, tax, and portfolio-related decisions.
The practice serves ultra-high-net-worth individuals, family offices, and select institutional clients with interests across Georgia, Florida, South Carolina, and select neighboring markets.
Where Valuation Discipline Matters Most
We serve families, owners, and advisors where valuation conclusions materially affect transfer outcomes, tax reporting, depreciation recovery, and long-term capital decisions.
Our practice concentrates on valuation and tax advisory assignments where defensibility, documentation, and judgment determine outcomes.
COST SEGREGATION (IRS-DEFENSIBLE)
Cost segregation is most effective when performed with valuation discipline, particularly where land abstraction, functional systems, and capitalized basis must reconcile cleanly under scrutiny.
We provide engineering-supported, appraisal-informed cost segregation for complex assets, including:
- acquisition and placed-in-service studies
- 1031 exchange basis coordination
- step-up basis cost segregation (post-death FMV re-starts)
- Qualified Improvement Property (QIP) analysis
- industrial and process-driven facilities requiring functional classification discipline
Typical cost segregation asset classes include:
- multifamily portfolios (high-yield category)
- hotels and lodging (high-yield category)
- industrial and manufacturing facilities
- medical and complex commercial properties
- specialized operating real estate
Our studies are designed to accelerate depreciation without overstating risk, align with long-term capital strategy, and withstand audit review.
ESTATE & GIFT TAX VALUATION
Holding Companies (Real Estate, Operating Assets, and Mixed Portfolios)
We provide defensible valuation opinions for family holding companies, frequently consisting of multiple entities and large multi-asset portfolios, supporting:
- Form 706 and Form 709 reporting
- estate and trust transfer planning
- partial interest transfers (50%, 5%, recapitalizations)
- minority interest valuation and discounts for lack of control and marketability
- multi-entity and tiered ownership structures
Common holding company assets include:
- multi-property real estate portfolios
- operating real estate platforms (hotel, senior housing, self-storage, car wash, etc.)
- partnership and LLC interests
- leased-fee and contract-driven income streams
- mixed tangible and intangible enterprise components
Our work is developed conservatively, documented rigorously, and designed to withstand IRS review.
Audit-Defensible • Precedent-Informed • Built on IRS Examination Experience
Operating Family Enterprises & Multi-Entity Groups
For closely held businesses and integrated family groups, we provide enterprise-level valuation supporting:
- equity and ownership interest transfers
- tiered operating and real estate structures
- recapitalizations and family reorganizations
- transfer planning where cash-flow priority, control rights, and downside exposure must be explicit
Assignments often involve enterprises exceeding $100 million in value and require coordinated treatment of operating assets, real estate, contracts, and ownership rights.
Trust & Transfer Structures
We routinely provide valuation support within advanced planning structures, including:
- GRATs (Grantor Retained Annuity Trusts)
- SLATs and spousal access structures
- legacy Family Limited Partnerships (FLPs)
- tiered trusts and multi-generation transfers
- charitable structures including Charitable Remainder Trust (CRT) valuation and donation-related valuation
Our work reflects conservative discount application, precedent-informed methodology, and examination-ready documentation.
Disclaimer: This page does not constitute legal or tax advice. Clients should consult qualified legal and tax professionals regarding planning strategy and filing positions.
ENTERPRISE & INSTITUTIONAL VALUATION
Enterprise Business Valuation
We provide independent valuation opinions for:
- operating companies and holding platforms
- partial ownership and control structures
- transaction-driven and reporting-driven valuation
- complex capital structures and downside exposure analysis
Purchase Price Allocation (Real Estate & Enterprise)
We provide PPA assignments requiring disciplined separation of:
- land and building (as-vacant)
- site improvements and FF&E
- lease-related intangibles where applicable
- contract and debt-related fair value adjustments
Purchase price allocation is a distinct valuation discipline and is not derived from cost segregation.
Data Centers, Energy & Infrastructure (Selective)
Select engagements in infrastructure-driven sectors where power, timing, resiliency, and system intensity dominate economic outcomes.
This work is performed selectively for capital-intensive projects where engineering inputs must be translated into enterprise-level economic conclusions.
Who We Serve
We work with:
- estate and tax attorneys
- CPAs and tax advisors
- family owners and managers
- real estate investors and sponsors
- institutional allocators (select engagements)
Clients engage US Valuation when defensibility, not speed, determines success.
Begin with a Confidential Consultation
If your need involves:
- estate or gift reporting
- holding company interests
- minority ownership transfers
- high-yield cost segregation
we invite you to begin with a confidential consultation to confirm scope, defensibility requirements, and the most efficient path forward.