Ralph E Lerner

DECEMBER 9, 2014

Lerner’s “Tax and Estate Planning Issues Facing Owners of Tangible Personal Property: Surveying the New Gift Landscape for Artwork and Collections” Summary: In this article, Ralph E. Lerner discusses potential issues facing owners who would like to sell, donate, or move their art or collections. For someone in the 35.0

Collectibles 40

Collectibles Market Value Paintings 40

Ralph E Lerner

DECEMBER 9, 2014

Lerner discusses the possibilities for those looking for things to do with their art or collections, be it a possible donation, transfer, or sale of the art. For example, a painting that cost the donor $1,000 some years ago may have a fair market value of $10,000 today. Lerner’s “What Should I Do With My Art?” Excerpt: I.

Market Value 40

Market Value Paintings Sale Collectibles 40

International Society of Appraisers

JANUARY 17, 2025

As appraisers, we must determine whether blockage applies to a specific subject property, which will necessitate a thorough market analysis. Q: Can I round my determined values when appropriate? For example, can a fair market value of $36,987 be rounded to $37,000? Restrictions could have an impact on FMV.

Appraiser/appraisal 52

Appraiser/appraisal Appraisal Reports Market Value Fine Art 52