Business valuations for estate, probate and succession planning matters.

An estate or succession valuation establishes the market value of private business interests forming part of a deceased estate or being transferred under a succession plan. Oliver Group prepares these reports for executors, beneficiaries, lawyers and accountants managing the tax, legal and commercial dimensions of estate and succession matters.

When estate valuations matter

A market valuation is generally required for probate filings, beneficiary distributions, CGT cost base reset on death, and succession plan structuring. Where multiple beneficiaries are involved, the valuation may affect distribution shares. Where the deceased held private business interests, the valuation forms part of the executor's file and is reviewed by tax authorities and potentially other parties.

If the business will pass to the next generation after 1 July 2027, the 30 June 2027 date may matter too.

Often a retrospective engagement

Estate valuations are frequently retrospective: the valuation date is the date of death, which may be months or years before the report is commissioned. The retrospective evidentiary discipline applies. We rely only on information reasonably available at the date of death and document the retrospective limitations explicitly.