Software IP Valuation for IRC §351 / §311(b)

Software IP Valuation for IRC §351 / §311(b) Transfer I need a credentialed appraiser to value self-created software IP being transferred between related entities, for federal income tax reporting. SITUATION Pre-revenue B2B SaaS platform, roughly 18 months of development, no signed customers. The software and related IP currently sit in a single-member LLC and are being moved into a newly formed Delaware C corporation. I need a defensible fair market value as of the transfer date. SCOPE - Valuation engagement resulting in a CONCLUSION OF VALUE (not a calculation engagement), delivered as a full narrative report - USPAP-compliant - Standard of value: fair market value per Rev. Rul. 59-60 - Purpose: federal income tax reporting under IRC §351 and §311(b) - Primary method expected to be REPLACEMENT cost (not reproduction cost), with obsolescence addressed explicitly - Report should state why income and market approaches were considered and not relied upon WHAT I'LL PROVIDE - Completed IP inventory - Repository and platform version history - Contractor invoices, tooling and subscription costs - Reconstructed internal development hours with supporting documentation - Full picture of third-party dependencies and what was built vs. licensed REQUIREMENTS - ASA (ideally with Intangible Asset specialty), ABV, or CVA - US-based and able to sign a report for IRS purposes - Prior experience valuing self-created software intangibles for tax transfers PLEASE ANSWER IN YOUR PROPOSAL 1. Which credential(s) do you hold, and are you personally signing the report? 2. How many self-created software intangibles have you valued for §351 or §311(b) purposes? Briefly, what did those engagements look like? 3. Confirm you are delivering a conclusion of value, not a calculated value. 4. Do you support your reports on IRS examination, and at what rate? 5. Fee and timeline from receipt of documents. Proposals that don't address items 1-5 won't be reviewed. ***Fixed fee preferred.***