What we value

  • Real estate ownership interests.
  • Family limited partnerships and limited liability companies.
  • Private notes and loans receivable.
  • Operating companies and related ownership interests.
  • Intangibles including patents, royalties, claims, etc.
Jeff Bae, JD, AVA
Principal


Contact
EXPERIENCE

Jeff Bae began his career at PricewaterhouseCoopers in their National Tax Office. As an international tax associate, he advised U.S. and foreign multinational companies on the tax implications of their international operations as well as coordinating U.S. tax laws with foreign tax laws to develop an optimal worldwide tax strategy. Jeff provides valuation and consulting services for attorneys and other professional services providers, for purposes of gift and estate tax planning, reorganizations, buy/sell agreements, financial reporting (SFAS 141/142), Section 409A, SBA financing, and litigation support. Jeff's main expertise is in the valuation of ownership interests in operating businesses and closely held, private entities that own real properties, marketable securities, and other income producing assets. Jeff has been involved in over 1,000 valuation engagements.

EDUCATION & CERTIFICATIONS

• Admitted to the Maryland Bar
• Accredited Valuation Analyst (AVA)
• University of Virginia - Master of Science in Accounting - Tax, DuPont Fellowship Recipient - 2000
• University of Miami School of Law - Juris Doctor - 1998
• Emory University - B.A. in Sociology - 1995

PROFESSIONAL AFFILIATIONS

• National Association of Certified Valuation Analysts (NACVA)
• Maryland Chapter of Certified Valuation Analysts
• Maryland Bar Association

PUBLISHED WORK

• "Disclaimers: The Last Line of Defense When Wrestling with Estate Planning Problems" - Trusts & Estates (co-authored with Dr. David Maloney)
• "IRS Wins Round One in Court Battle Regarding Gifts of LLC Interests" - Practical Tax Strategies (co-authored with Craig Stephanson)
• "Family Limited Partnerships Must Jump the Section 2036 Hurdle" - Practical Tax Strategies (co-authored with Craig Stephanson)
• “The IRS Continues to Attack Poorly Designed Family Limited Partnership - Estate of Concetta H. Rector” – Wealth Strategies Journal, October 2008 (co-authored with Craig Stephanson)

SPEAKING ENGAGEMENT

• “Debunking the Myths: Business Valuations and Their Legal and Financial Impacts During Tough Economic Times.” Society of Financial Service Professionals – National Capital Chapter, May 27, 2009.

 
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