Appraisal Economics Inc. valued dozens of privately held debt instruments due from companies, trusts, and high net worth individuals with an aggregate value of more than $40 million. Some of the debts were secured by specific collateral including interests in commercial real estate. Other promissory notes were only protected by the debtors’ general assets and creditworthiness. Appraisal Economics performed a detailed credit analysis to determine the appropriate discount rate for each security, and we calculated the fair market values of the underlying assets for estate tax purposes.
Please click for more information about our valuations of debts, loans, and promissory notes and our valuations for gift and estate tax purposes.