If you donate assets to a charitable organization, the assets will need to be valued, because the valuation will be the basis for your income-tax deduction. If you are donating options or restricted stock, the value will have to be estimated and the tax laws require that an appraiser sign Form 8283 verifying the appraisal.

Whether you or your company are donating an asset to a charitable organization or have tax liability determined by the value of an asset received in a transaction, look to Pluris to provide well-reasoned, defensible appraisals.

Both the alternative minimum tax filing and a filing for early recognition require that a discount be taken when stock options are exercised.

Valuations for income-tax purposes that we have experience with include:

• Valuations of securities donated -- Section 176
• Worthless-stock deductions -- Section 165
• Non-qualified stock options -- Section 409A
• Purchase price allocations -- Section 1060
• Transfer pricing -- Section 482

For more information on our valuations for income tax purposes, contact Pluris today.