Valuation of Marketable Securities - Shareholder & Succession Planning

Stout was engaged by the estate for which the decedent held various marketable securities and an interest in a company that is involved in the business of surface mining of bituminous coal. Stout drew from its personnel in regard to the business valuation and oil and gas expertise which included the company’s coal rights and oil and gas mineral interests on over 8,000 acres of land. The specific attributes of this engagements required Stout to evaluate the value of the oil and gas mineral interests on both the date of death as well as the alternative valuation date. Specifically, on the date of death, the price of oil was at a peak before declining significantly as of the alternative valuation date. For purposes therefore of estate tax reporting, Stout worked in collaboration between its teams to provide delivery of its determination of value as of both dates in order to permit timely filing of the estate tax return.

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