Condition Equitable Distribution Estate Tax 
Art Peritus
JUNE 22, 2025
As an avid collector and wearer of vintage couture, I’ve personally experienced firsthand the magnetism of these timeless treasures—and as an appraiser, I’ve seen how important it is to accurately understand their value for estate tax, insurance coverage, and equitable distribution.
Art Appraisal Resources
JULY 13, 2023
Value matters and an art appraisal completed by a qualified art appraiser can save you substantial money by not selling too low, insuring too low, or paying too much in estate tax or equitable distribution. Art appraisals serve various purposes and are essential in determining artworks' value, authenticity, and condition.
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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.) Sales tax is not included in the calculation of fair market value, although Bidder A may have had to pay it!
Penrose Appraisals
JANUARY 6, 2024
Estate tax liability. State and federal taxes are a complicated subject and you should always be guided by your accountant or tax advisor. But in determining the tax owed, an appraisal may be required in order to value all of the belongings of the estate. For example, in Pennsylvania, the tax is 4.5%
Art Peritus
DECEMBER 31, 2023
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. Globally, that amounts to more than $3 trillion in privately held assets, nearly all of which have a value determined solely by market conditions.
Art Peritus
DECEMBER 31, 2023
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. Globally, that amounts to more than $3 trillion in privately held assets, nearly all of which have a value determined solely by market conditions.
Fine Art Estates
JANUARY 7, 2022
Today, with over 180 members, the ADAA has expanded its appraisal services from donation to also include estate tax, gift tax, and insurance. Fair Market Value is used when a collector is settling an estate, needing equitable distribution, or making a charitable donation.
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