Valur, Inc.
Unclaimed54/100 · Weak evidence
Public-record listing · Online, US · https://www.valur.com
Unclaimed listing. This firm has not registered or claimed this page. Everything here comes from public records and the firm’s own public website, as of 2026-10-15.
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What they do
Tech platform that sets up and administers CRUTs/NIMCRUTs and other trusts, and runs a marketplace connecting individuals with third-party solar developers. Fees for trust administration are published. Its former SEC-registered adviser affiliate (Valur Advisors LLC) is terminated (2022). No enforcement or litigation found.
Public-record summary. Category: Charitable trusts (S01) + solar marketplace (S08) + QSBS planning (S10). Fees: Published: 0.8%-1% of assets/yr for trust administration; $0 setup.
Strategies offered
- Charitable Remainder Trusts Public record source
- Solar Investment Credits Public record source
- Qualified Small Business Stock (QSBS) Public record source
Evidence score
54/100 · Weak evidence53 of 98 applicable points = 54. Rubric v1.1 (2026-10-17). Retrieved 2026-10-15.
41 points are pending because the item could not be checked from public records. If every pending item were verified, the score could reach up to 96 (limited by caps or by items that don't apply). How this is calculated.
| Category | Points | |
|---|---|---|
| Regulatory record (weight 25) | 18 / 25 | |
| Tax-controversy record (weight 20) | 16 / 20 | |
| Litigation & complaints (weight 15) | 13 / 15 | |
| Transparency (weight 15) | 4 / 15 | |
| Substance & verifiability (weight 15) | 0 / 15 | |
| Structure quality (weight 10) | 2 / 8 |
Red flags
No red flags (RF1-RF13) were triggered by the public evidence reviewed.
Evidence by item
Each line shows the points awarded, how it was checked and a source link where one exists.
Regulatory record · 18 / 25
| Item | Points | Status | Evidence |
|---|---|---|---|
| R1 Registration status verified for firm and soliciting individuals where required (BD/IA/state; insurance producer if relevant) | 0 / 5 | UNVERIFIED | Valur Advisors LLC (CRD 311955) IA registration Terminated 8/17/2022 (IAPD). Current solicitation of solar purchases and trust administration: registration requirements not determinable from public records. source |
| R2 No SEC/FINRA disciplinary events for the firm (10-yr lookback) | 8 / 8 | VERIFIED (nothing found) | IAPD shows no disclosures for Valur Advisors LLC / Valur Robo Advisors; no SEC actions found in federal dockets. source |
| R3 No disciplinary events for principals/control persons (10-yr lookback) | 6 / 6 | VERIFIED (nothing found) | a principal: no BrokerCheck/IAPD record; no orders found. source |
| R4 No state securities-regulator or state AG actions against firm/principals | 4 / 4 | VERIFIED (nothing found) | No state securities/AG orders found by web search. Not exhaustive. |
| R5 Named licensed professionals (CPA/attorney/EA) in good standing | 0 / 2 | UNVERIFIED | Licensed-professional good standing needs state CPA board / bar lookups for named individuals; not performed in this initial review. |
Tax-controversy record · 16 / 20
| Item | Points | Status | Evidence |
|---|---|---|---|
| T1 Strategy is not a listed transaction / transaction of interest and not a current Dirty Dozen theme | 4 / 8 | VERIFIED | CRTs are not listed, but certain CRT distribution transactions (Treas. Reg. 1.643(a)-8) are listed, and 2026 Dirty Dozen #9 covers non-cash charitable schemes: adjacent theme (rubric: 4). source |
| T2 No DOJ Tax Division injunctions / IRC ยงยง6700, 6701 promoter cases against firm or principals | 6 / 6 | VERIFIED (nothing found) | No DOJ injunction/promoter case found (CourtListener RECAP; hits for 'Valur' were unrelated parties). source |
| T3 No adverse Tax Court / appellate opinions involving the sponsor's prior deals | 4 / 4 | VERIFIED (nothing found) | No Tax Court opinions naming Valur found. source |
| T4 Provides clear reportable-transaction disclosure guidance (Form 8886/8918) where applicable | 2 / 2 | VERIFIED | Strategy is not a listed transaction/TOI, so Form 8886/8918 guidance is N/A-justified (rubric: 2 = clear or N/A-justified). source |
Litigation & complaints · 13 / 15
| Item | Points | Status | Evidence |
|---|---|---|---|
| L1 No material civil fraud/misrepresentation litigation (firm, principals, affiliates) | 6 / 6 | VERIFIED (nothing found) | No civil fraud/misrepresentation suits naming Valur, Inc. found ('Valur Holding LLC' cases are a different TX entity). source |
| L2 Complaint pattern reasonable (BBB, state AG, CFPB where relevant) | 4 / 4 | VERIFIED (nothing found) | No BBB profile/complaints found for Valur, Inc. source |
| L3 No bankruptcy/insolvency pattern among principals or affiliates | 3 / 3 | VERIFIED (nothing found) | No bankruptcy filings for the entity found. source |
| L4 Entities in good standing with Secretary of State; legal entity names match marketing | 0 / 2 | UNVERIFIED | Secretary of State good-standing not checked: state portals checked use CAPTCHA (e.g., SC businessfilings.sc.gov); not bypassed. Needs a manual lookup or paid registry pull. |
Transparency · 4 / 15
| Item | Points | Status | Evidence |
|---|---|---|---|
| X1 Fees and total costs published or provided in writing before commitment | 4 / 4 | VERIFIED | Trust administration fees published (0.8% / 1% of assets; $0 setup). source |
| X2 Offering documents available before commitment; Form D on EDGAR where applicable | 0 / 4 | UNVERIFIED | No offering of its own (administrator/marketplace); developer offering documents for solar deals not public. |
| X3 Names tax counsel / opinion issuer and allows direct verification | 0 / 4 | UNVERIFIED | Solar materials refer to an unnamed 'national accounting firm'; tax counsel not named publicly. source |
| X4 Discloses audit/examination and claim history of prior deals | 0 / 3 | UNVERIFIED | Audit/examination and claim history of prior deals is not in public records; would need firm disclosure. |
Substance & verifiability · 0 / 15
| Item | Points | Status | Evidence |
|---|---|---|---|
| V1 Underlying assets independently verifiable (e.g., interconnection agreements, utility records, deeds, dated site evidence) | 0 / 6 | UNVERIFIED | Underlying solar projects are developer-owned; no project-level evidence public. |
| V2 Placed-in-service / completion evidence for prior projects | 0 / 4 | UNVERIFIED | No placed-in-service evidence public for marketplace projects. |
| V3 Appraisals by independent credentialed appraisers (not promoter-selected) | 0 / 3 | UNVERIFIED | Appraisal practice for illiquid assets contributed to CRTs not public. |
| V4 Pre-tax economic substance: investment case exists apart from tax benefits | 0 / 2 | UNVERIFIED | Pre-tax economics of marketplace solar deals not public. |
Structure quality · 2 / 8
| Item | Points | Status | Evidence |
|---|---|---|---|
| Q1 Independent legal opinion (not solely promoter-paid boilerplate) | 0 / 4 | UNVERIFIED | No legal opinion public. |
| Q2 Tax insurance verified directly with named carrier/broker (policy exists, scope understood) | n/a | Not applicable | No tax-insurance claim found in materials reviewed (rubric allows N/A). |
| Q3 Fees reasonable relative to comparable offerings | 0 / 2 | UNVERIFIED | Needs a written fee comparison set of >=3 comparable offerings; not built in this initial review. |
| Q4 No guaranteed outcomes, benefit multiples or 'audit-proof' claims | 2 / 2 | VERIFIED | No 'guaranteed'/'audit-proof'/'IRS-approved' language found. Borderline for human review: 'Pay zero tax on startup or business equity with QSBS strategies' (statutory Sec. 1202 exclusion, qualified elsewhere with 'potentially') and NIMCRUT 'extra 50%' return claim. source |
Questions to ask this firm
- What registrations cover solar-marketplace solicitation now that Valur Advisors LLC is terminated?
- Who is tax counsel for marketplace solar deals?
- How are NIMCRUT 'spigot' LLC timing strategies documented?
About these scores. Scores reflect only publicly available evidence found as of the retrieval date shown, scored with the same rubric for every firm. They are not an endorsement, rating of quality, accusation or statement about any person. Items we could not check from public records earn no points and are marked Unverified; a firm can supply proof to update them. How we score · Request a correction
Complaints
0 complaints under review · 0 substantiated · 0 with a response from the firm.
Complaints are an allegation until a reviewer decides. We show only the category and status, never the complainant’s identity, the description or any documents. Private complaints are counted but not itemized. The firm can respond by claiming this listing.
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Verification and listing notice
"Verified" means our staff checked the identity, business-registration, and credential details listed against the sources named, on the date shown. It is not an endorsement, rating, or recommendation. Firm- and advisor-reported information is their own statement. Listings are alphabetical; payment never affects order, scores, or warnings.