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 head of Stout’s Irvine, California office. 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

  • BV Alert April 2015

    The Battle of Two Approaches
  • BVAlert January 2015

    Why Benevolence Can Make for Bad Estate Planning
  • 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
  • The Value Examiner July 2008

    Four FLP Discount Issues in One Case: Astleford v. Commissioner
  • 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

  • South Bay Estate Planning Council January 2014

    Current State of Discount Valuations
  • North County Estate Planning Council February 2013

    Current Developments in Estate and Gift Valuations
  • ASA Los Angeles Chapter U.S. Tax Court Cases Symposium May 2012

    Andrew K. Ludwick v. Commissioner
  • 2010 Washington D.C. Appraisal Summit July 2010

    Valuation of Minority Interest Discounts & Estate Taxes
  • CALCPA: Transferring Wealth January 2010

    Strategies for Lifetime Transfers without Payment of Gift Taxes
  • 14th Annual Advanced Estate Planning Symposium November 2009

    Current State of Discount Valuations