Our Services

When preparing your tax return, you need expert partners with a clear understanding of all pertinent IRS Regulations to help you value your securities. At Evaluation Services, Inc. we offer banks, brokerage firms, accounting firms, lawyers, and other professionals a wide array of applications to help them access all the securities information they need to accomplish their goals. No matter which of our services you use, we makes it simple to create the following reports for you:

Estate and Gift Tax Valuations

Evaluation Services Estate and Gift tax valuation reports have been deemed acceptable for use by the Internal Revenue Service.

The estate tax is based on the mean price and accrued income of the securities on the date of death or an alternate valuation date six months after death.

The gift tax is based on the mean price and accrued income of the securities on the date of gift.

Valuations on these securities are complex, and every time you prepare a tax return, you face the possibility of an IRS audit. If your pricing information or accrual calculations don't correspond with the IRS Regulations time consuming and often costly examination.

Stockbrokers may be glad to help you gather pricing data, but they're really not familiar with the IRS Regulations that heavily influence the process. The internet does not have all the data you need.

Appraise's Estate Tax Securities Valuation Report includes all IRS required data for:

  • Mean of the mean pricing
  • Dividend of record
  • GNMA pay-down factor
  • UIT carryover accrual
  • Municipal bond accrual
  • CMO pay-down factor and accrual
  • Automatic adjustment for stock splits between the date of death and alternate date

Securities can be sorted by CUSIP® number, security type, or alphabetically.

Finally, if you prepare alternate valuations which have transactional activity between the date of death and alternate date, Appraise allows you to input 17 unique types. They are: called, cash, cash in lieu, distribution, exchange, fee, matured, merger, name change, redeemed, remark, reverse split, sold, spin off, split, transfer in, and transfer out. This feature follows Generally Accepted Accounting Principles.

High, Low, & Closing Prices

Appraise's EZPrice feature provides you with current and historical pricing information for more than 3 million domestic and international securities. The report shows unadjusted high, low, and close prices, and indicated annual dividends for equities and funds. It also returns bid, ask and close prices for bonds. There is an option to access exchange rates.

The security value can be calculated using the high, low, close, or mean prices. Reports can be sorted by CUSIP® number, security type, description, market value, income, or yield.

Charitable Remainder UniTrust (CRUT) Valuations

Appraise provides the valuation of the securities held in the trust based on close or mean price and includes accrual calculations. The total portfolio value is broken into three values:

  1. Principal Only
  2. Accrual Only
  3. Principal & Accrual

* We have a report specifically for unitrusts (CRUT)

Grantor Retained Annuity Trust (GRAT) Valuations

Appraise provides the valuation of the securities held in the trust based on close or mean price and includes accrual calculations. The total portfolio value is broken into three values:

  1. Principal Only
  2. Accrual Only
  3. Principal & Accrual

* We have a report specifically for grantor retained annuity trusts (GRAT) which is principal only.