ESTATE APPRAISAL of Fine Art
E. Linda Poras , Boston, Estate Appraisal, Appraiser, USPAP Tested
An estate appraisal is needed when a will and/or trust is being created, or when property is being inherited. The usual objective of an estate appraisal is to: represent the property fairly and accurately for estate tax purposes, to provide evaluation at fair market value, and to adhere to IRS regulations.
Lawyers and Accountants:
For the most up-to-date IRS regulations, forms and publication, you may visit www.irs.gov. This link does not imply a relationship to, or recognition, approval or sanction of this appraiser by the IRS; rather, the link is simply provided as a convenience mechanism for the taxpayer's ease of reference. Furthermore, there is no marketing relationship between this appraiser and the Internal Revenue Service.