The Art of Valuing
Charitable Solutions now offers appraisal services by Alan Breus for personal property and private collections, including estate, documentary film, fine art, historical documents, archives, promissory notes and fine wine.
- In estate planning, determining both content and estate tax liability;
- Establishing the value of a donation for tax credit;
- Resolving the amount of tax deduction due to damage or complete loss;
- Setting a valuation in anticipation of disposition or distribution;
- Arbitrating equitable distribution, as in divorce.
The valuation methods used will differ according to the specific situation pertinent to the client. The different valuation models are:
- Fair market value for IRS purposes (favored by the IRS)
- Marketable cash value for equitable distribution, and (used in divorce)
- Liquidation value for bankruptcy (lowest value)
- Replacement value for insurance purposes (highest value)
For more information, please call Bryan at 404.375.5496