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Estate & Gift Tax Valuations

Contact: Dr. Robert Trout (robert.trout@litecon.com)

Lit.Econ LLP consultants have determined the fair market value for a variety of tax cases, including the valuation of options, preferred stock and other financial assets. Consultants have also published journal articles concerning important issues in the area of business valuation.

Re: Hunter Family Trust (2000) Determined appropriate marketability and minority discounts for numerous financial assets held by the Trust, including limited partnerships, partnerships and shares in corporations.

FMP Medical Management (1998) Valued restricted common stock held by the Company's founders, and also valued family limited partnerships created by the Company's founders.

Preuss Trust (1998) Valued employee stock options for restricted stock that were given by an employee to a trust for gift tax purposes.

Energy Fuels Corporation (1991) Valued a coal company for purposes of analyzing a planned tax-free exchange of assets, on behalf of the Internal Revenue Service.

Continental Investment Corp. (1992) Valued a resource holding company for purposes of determining estate taxes, on behalf of the Internal Revenue Service.

Martin Processing, Inc. (1976) Valued the restricted common stock given to certain relatives of the president of the company; and also a block of stock given to charity.

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