Estate Taxation

Slagle, Bernard & Gorman attorneys provides consultation and services regarding preparation of estate tax returns and generation skipping tax returns, including:

  • Proper tracing identification and description of all assets
  • Valuation, including special-use valuation, alternate valuation, small business valuation, discounted valuation for minority ownership and lack of marketability, fine art and collectible appraisals, mineral interest valuation
  • Identification of all available deductions, exemptions and credits
  • Proper marital deduction and charitable deduction calculation for pecuniary and fractional formula bequests
  • Basis calculations and adjustments
  • Allocation of Generation Skipping Transfer Tax exemption