Union Business Appraisers
Providing business valuations
and technical legal advice
Specializing in the valuation of closely held companies and partnerships and technical support for attorneys and other professionals in estate and business planning.
1202 South Alamo
San Antonio, Texas 78210
Tel: 210.699.6789
Fax: 210.568.6978
Toll Free: 800.940.1992
Principal:
Mark A. Schwartzman, JD, ASA, CBA, BVAL - President
Union Resource Group, Inc. was founded by tax attorneys who developed a business valuation practice after the introduction of Chapter 14 of the Internal Revenue Code in 1990. The rules of Chapter 14 often require substantial departures from the Uniform Standards of Professional Appraisal Practice in the valuation of equity interests in family owned companies and partnerships. Other special rules and guidelines developed by the United States Tax Court and the Internal Revenue Service apply to income, and estate and gift tax valuations. It is important that estate planners and the Service know, understand, and apply these rules.