Equitable Distribution Estate Tax Material 
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.
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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