Condition Estate Tax Liquidation 
Artifactual History Appraisal
SEPTEMBER 17, 2019
When applicable, sales and/or import tax, commissions and/or premiums are included in this amount.” ( Appraising Art: The Definitive Guide to Appraising the Fine and Decorative Arts , 2013, Appraisers Association of America, page 438.) The final level of value to be discussed is Liquidation Value. The next level is Fair Market Value.
Art Peritus
DECEMBER 31, 2023
Having no estate plan in place is easily the worst scenario. In this situation, a collection is likely to fall under the control of an executor who may choose to liquidate the collection altogether to allow for an equitable distribution of assets. distributed between three heirs? However, there are limitations to this process.
Art Peritus
DECEMBER 31, 2023
Having no estate plan in place is easily the worst scenario. In this situation, a collection is likely to fall under the control of an executor who may choose to liquidate the collection altogether to allow for an equitable distribution of assets. distributed between three heirs? However, there are limitations to this process.
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