Carsten Hoffmann has more than two decades of valuation expertise and is a recognized expert on a broad range of complex valuation issues related to estate and gift tax, income tax, litigation support, and dispute resolution – including the quantification of discounts for lack of control and lack of marketability pertaining to business and real property interests.
As a leader in the valuation industry, Carsten has testified in U.S. Tax Court as a valuation expert, has authored a number of articles on a wide range of valuation topics, and regularly presents on valuation issues nationally.
Carsten co-leads Stout’s Trust & Estate Valuation practice and is the Irvine Regional Leader. Prior to joining Stout, Mr. Hoffmann was a Managing Director at FMV Opinions where he oversaw the operations of the Irvine, California office. In addition, Carsten is a top ranked United States tennis champion. He has been ranked the #1 doubles player in the country in his age group and has represented the United States in the World Team competition.
Select Publications
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BV Alert April 2015
The Battle of Two Approaches
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BVAlert January 2015
Why Benevolence Can Make for Bad Estate Planning
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University of Southern California Gould School of Law Sixtieth Institute on Federal Taxation – Major Planning for 2008 September 2008
Chapter 18: Discounting Non-FLP Interests
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The Value Examiner July 2008
Four FLP Discount Issues in One Case: Astleford v. Commissioner
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Journal of Practical Estate Planning April 2008
Developing a Best Practices Model for Note Valuations Fusing Financial Reporting Guidelines and Estate and Gift Tax Guidelines
Select Presentations and Speeches
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South Bay Estate Planning Council January 2014
Current State of Discount Valuations
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North County Estate Planning Council February 2013
Current Developments in Estate and Gift Valuations
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ASA Los Angeles Chapter U.S. Tax Court Cases Symposium May 2012
Andrew K. Ludwick v. Commissioner
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2010 Washington D.C. Appraisal Summit July 2010
Valuation of Minority Interest Discounts & Estate Taxes
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CALCPA: Transferring Wealth January 2010
Strategies for Lifetime Transfers without Payment of Gift Taxes
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14th Annual Advanced Estate Planning Symposium November 2009
Current State of Discount Valuations
Practice Areas
Focus Industries
Education
M.B.A, University of California, Irvine
B.A, German and English, University of California, Irvine
Licenses & Designations
Accredited Senior Appraiser, Business Valuation (ASA)
Trust and Estate Practitioner (TEP)
FINRA (Series 63 and 79)
Professional Memberships
American Society of Appraiser
Society of Trust and Estate Practitioners
Young Presidents’ Organization
Orange County Estate Planning Council