Union Business Appraisers

Union Resource Group. Was established by tax attorneys who developed a business valuation practice after the introduction of Chapter 14 of the Internal Revenue Code in 1990. The rules of Chapter 14 often require substantial departures from the Uniform Standards of Professional Appraisal Practice in the valuation of equity interests in family owned firms and partnerships. Other special rules and guidelines developed by the US Tax Court and the Internal Revenue Service apply to income, and estate and gift tax valuations. It is essential that estate planners and the Service know, understand, and apply these rules.