Introduction About Anne Frances Moore Appraising Consulting Virtual Gallery

Anne Frances Moore    Fine Art Services Consulting and    Appraising One Union Square West Suite 901 New York, New York 10003 212 414 8800 Appraising Anne Frances Moore offers formal written appraisals to meet a variety of legal needs. Property Division For estate and divorce proceedings, she will establish the marketable cash value of property, defined as the price an item would sell for on the open market less expenses, using comparative sales analysis. Insurance For insurance purposes, she will write appraisals establishing the Retail Replacement Value, defined as the cost of replacing an object with a like object in todays market, what is generally referred to as the highest and best use value. Probate For estate tax purposes, appraisals are written at Fair Market Value, using comparable market value research. Damage and Loss When an object is damaged or lost, Anne Frances Moore will determine the Retail Replacement Value in todays market before the event, using the best information possible, as provided by the client. She will then describe the damage, and in the case of loss, determine that the item is beyond repair. In the case of damage, she will proceed to assess the cost of repair and conservation and the loss of value as the result of treatment, so as to ascertain the net loss for the client. Litigation Anne Frances Moore can provide carefully argued appraisals that will stand up in court and serve as an expert witness, if asked. Charitable Contribution When a client wishes to donate a work of art to a museum or other not-for-profit institution, Anne Frances Moore will establish the Fair Market Value for a work of fine and decorative art through a carefully argued analysis of the sales records of items of comparable value. She will prepare a document that can withstand the scrutiny of the IRS Art Advisory Panel. Professional Opinion of Value If clients are uncertain whether items are of sufficient value to be appraised, they may prefer to start with a P.O.V., a verbal estimate of value, usually stated as a range, that is not based on research and is not stated in writing. It is for informational use only and cannot be used in place of a written appraisal for tax or legal purposes. Often numerous items may be reviewed within a one-hour minimum. Fee Structure Fees for appraisal services are always on an hourly basis, never as a percentage of value.

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