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Business valuations in New Hampshire for donations, M&A, gift tax, and IRA conversion, prepared in accordance with USPAP and IRS requirements. AppraiseItNow appraises small businesses, partnerships, corporations, professional practices, and franchises across New Hampshire, including Manchester, Nashua, and Concord.
DEFENSIBLE, USPAP-COMPLIANT BUSINESS APPRAISAL REPORTS — QUALIFIED FOR THE IRS, NEW HAMPSHIRE COURTS, LENDERS, INSURERS, AND MORE.
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Owner & CEO
Joe founded AppraiseItNow to make a certified, USPAP-compliant appraisal as simple to order as anything else online. A former Bain & Company strategy consultant, Joe leads the entire team and specializes in strategy, growth, and the firm's tech capabilities.
Business Valuation Expert & Appraiser
ASA, ABV, and CFA charterholder. Since 2016 Justin has valued businesses for estate and gift tax, purchase price allocations, fairness opinions, lending, and buy-sell agreements, across manufacturing, services, retail, and pre-revenue biotech.
Business Valuation Expert & Appraiser
Accredited Senior Appraiser with the American Society of Appraisers. Raymond values capital stock, business enterprises, stock options, and intangible assets.
Client Success Manager
Manages each engagement from the first enquiry to the delivered report, and keeps you posted at every step along the way.
American Society of AppraisersAccredited Senior Appraiser
The Appraisal FoundationAuthorized by Congress as the source of appraisal standardsAppraiseItNow appraises closely held companies, partnerships, professional practices and minority interests in New Hampshire for charitable gifts, gift and estate tax returns, shareholder buyouts, dissolution petitions and divorce. Equipment and vehicles carried on the books are their own exercise, handled by our New Hampshire equipment appraisals, and the company conclusion is built on that rather than on a depreciation schedule.
Minority stakes
What the holder may compel, and what the company has in fact paid out, are what separate a part interest from a proportionate slice. The governing agreement is read closely before any arithmetic is attempted.
Professional practices
When the clients follow one licensed individual, we ask how much of the profit would remain once that individual walked away. The answer is argued from the record, never assumed from a multiple.
Holding entities
A company whose balance sheet is the business is appraised asset by asset, with the tax on any built in gain and the restrictions written into the agreement both carried through to the conclusion.
Two things get settled before a New Hampshire valuation starts: the day the value speaks to, and the standard it is measured against. A gift return wants fair market value on the day the interest moved. A buyout under the corporation law wants fair value, which is a different figure reached a different way. Answering one when the file needed the other is the mistake that costs the most to put right.
Records
Returns, statements, the governing agreement and the distribution history do the work. Where a record is missing, the report says which one and what the absence does to the conclusion.
Normalized earnings
Compensation set for tax reasons tells a reader very little about what a business earns. Pay is brought back to a market rate for the work actually performed, and single occurrence items come out.
Three New Hampshire rules reach straight into a valuation. One sets the standard in a buyout. One fixes what the state accepts as owner pay without proof. One taxes payroll whether or not the year ended in profit.
Buyouts
Fair value
in a New Hampshire appraisal right is reached without discounting for lack of marketability or minority status
RSA 293-A:13.01(a)(4) defines fair value as the value of the corporation's shares determined "immediately before the effectuation of the corporate action to which the shareholder objects," using "customary and current valuation concepts and techniques generally employed for similar businesses in the context of the transaction requiring appraisal," and "without discounting for lack of marketability or minority status," with a narrow exception for certain amendments to the articles under RSA 293-A:13.02(a)(5). A gift or estate appraisal of that very same block, written to fair market value, routinely applies both of the discounts the statute forbids here. The two conclusions can therefore sit a long way apart on identical shares on an identical day, which is why the engagement names the standard it answers before any analysis begins.
Owner pay
$75,000
is what a New Hampshire proprietorship, partnership or LLC may elect to deduct as owner compensation without substantiating what those services were worth
RSA 77-A:4(III) gives a proprietorship, partnership or limited liability company "a deduction equal to a fair and reasonable compensation for the actual personal services" of its owners, tested against the reasonableness standard in section 162(a)(1) of the Internal Revenue Code and capped at the earned income the owners reported federally. The paragraph then offers an election to "deduct up to $75,000 as total compensation for the tax year" without substantiating the value of those services, and provides that the safe harbor figure cannot be used to judge whether a larger claimed deduction is reasonable. A New Hampshire return built around that election is a poor guide to what the owners are actually worth to the business, so the normalizing step is done from the work performed and the market rate for it, never from the tax line.
Entity taxes
0.55 percent
is the New Hampshire business enterprise tax rate, charged on compensation, interest and dividends paid rather than on profit
RSA 77-E:1(IX) defines the enterprise value tax base as "the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business enterprise," before the special adjustments in RSA 77-E:3 and apportionment under RSA 77-E:4. RSA 77-E:2 then imposes the tax "at the rate of 0.55 percent upon the taxable enterprise value tax base of every business enterprise," at that rate for taxable periods ending on or after December 31, 2023. In a valuation this is not a footnote. A New Hampshire company that loses money still carries a state tax tied to its payroll, so a forecast that models state tax as a share of profit understates the cash the business has to find, and understating cash in a loss year is where a discounted cash flow usually goes wrong.
What clients say we are known for
Across 100+ published AppraiseItNow reviews the picture is consistent: every one is from a client who paid us for an appraisal, and the three things they raise most often are that they would hire us again, how quickly we answer, and how much research is visible in the report.
Responsive, professional, first class deliverables -- especially considering that that the appraised assets are extremely complex financial assets with little by way of comps. The deliverable satisfied my accountants and advisers as being more than adequate to support the valuation needed to complete a conversion to a Roth IRA
Business Valuation Appraisal for IRA Conversion
Joe and Aron were extremely impressive - the entire process went very smoothly. They were always quick to respond to any questions I had and could not have been more helpful. They were aware of some tight time restrictions I had and made sure I received my reports in a timely fashion. I highly recommend them to anyone needing a valuation.
Business Valuation Appraisal for Charitable Donation
I used AppraiseItNow to examine a contribution to a foundation. Their work was quick, thorough, and easy to work with, as they’ve developed a simple system for uploading documents. I plan to use them again.
Business Valuation Appraisal for Charitable Donation
The team was highly knowledgeable, helpful, and efficient. I highly recommend their appraisal services, especially for private companies.
Business Valuation Appraisal for IRA Conversion
I found them professional & responsive. The report was quite thorough as well.
Business Valuation Appraisal for Charitable Donation
From the start they were very responsive, price competitive, and had a quick turn around time. Thank you so much to Joe who was very sweet in responding to my emails; I am looking forward to utilizing AppraiseItNow for many years to come.
Given the USPAP-compliant nature of AppraiseItNow’s appraisal reports, we prepare our deliverables for major legal, tax, and financial reporting purposes for individual and commercial clients.
Popular uses of our appraisal reports include:
Yes. Guidance from the IRS, AICPA, ASA, NACVA, and USPAP uniformly requires that the income, market, and asset-based approaches at least be considered, with professional judgment selecting which to apply. Failing to document why an approach was rejected is one of the most common deficiencies flagged when New Hampshire valuations are reviewed.
Complete workpapers. IRS Business Valuation Guidelines in Internal Revenue Manual 4.48.4 direct appraisers to define the valuation issue, analyze the company's history, financial condition, earning capacity, and comparable transactions, and record all of it in workpapers supporting the conclusion. We build New Hampshire estate and gift valuations to that documentation standard.
No. New Hampshire imposes no state estate or inheritance tax, so only the federal estate tax can apply to large estates. Business interests still need fair market value support for federal filings and probate administration, but there is no separate state-level threshold to manage.
As marital property under RSA 458:16-a, which covers all tangible and intangible property belonging to either spouse and presumes an equal division that the court can adjust for contributions, economic circumstances, and tax consequences. A supportable valuation of the company is what turns that presumption into a workable number.
No. The state’s Interest and Dividends Tax is repealed for taxable periods beginning after December 31, 2024, removing the last state-level tax on dividend income from closely held shares. The repeal changes after-tax returns for New Hampshire owners, an input worth revisiting in valuations that carried the old tax assumptions.
