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Index/Topics/Asset Valuation

Asset Valuation

The IRS expects appraisals and valuation reports to be planned, scoped and documented so a defensible conclusion about fair market value can be rendered for each significant asset category.

Fact-Checks

2 results
Jan 29, 2026

What specific recordkeeping and documentation should be kept to prove cost basis and support a stepped‑up basis for inherited metals?

Heirs seeking to prove cost basis and claim a for inherited precious metals must assemble a defensible paper trail: evidence (appraisals or estate tax schedules), chain‑of‑custody and ownership docume...

Jan 23, 2026

How did the Epstein estate calculate pre‑death valuations that led to the $190 million IRS prepayment and who provided those appraisals?

The Epstein estate made a roughly estimated estate‑tax prepayment in July 2020 based on valuations of ’s assets and assumptions about their liquidation, a figure later revealed to be higher than the a...