04/12-13/2019 Fair Market Value Concepts: Appraisals for Federal Tax Calculations

Hosted By ASA North Carolina Western Chapter

When
April 12-13, 2019 │ 8:30am - 5:30pm

Cost
$350 ASA Members
$375 Non Members


Where
Wingate by Wyndham
6050 Tyvola Glen Circle,
Charlotte, NC 28217

Register Now

The North Carolina Western Chapter of the American Society of Appraisers will feature the Fair Market Value Concepts: Appraisals for Federal Tax Calculations course on April 12-13, 2019 in Charlotte, NC.

This two-day course was developed to acquaint beginning appraisers and reacquaint experienced ones with the requirements of preparing appraisals for intended uses that warrant an opinion of Fair Market Value for taxation. The seminar looks at the various definitions of Fair Market Value (from the Code of Federal Regulations), the definitions of qualified appraiser and qualified appraisal, and the meaning of language such as “unrelated use” and “recapture.” In addition, it examines the suggested format that has been provided by the IRS Art Appraisal Services office. The seminar also covers the new Tax regulations--with a specific focus on charitable contributions--that went into effect on January 1, 2019. Recent important precedent-setting court cases will be reviewed.

Seminar is open to members in all disciplines and qualifies for 16 CEUs.

Manuals are provided and include several tax court cases that will be discussed in the seminar. There will be a short quiz at the end of the second day.

For the purpose of event planning – logistics, flights, food and manuals – please register by March 29, 2019.

Tuition for this course includes the Manual, snacks and lunch on both days.
Out-of-Town participants: We will be planning a Friday Evening Activity and dinner for those who may be interested.


Instructor

Sandra Tropper, FASA— has been a fine art appraiser and consultant in the Washington D.C. area for more than 25 years. She holds the designation of Fellow in the American Society of Appraisers, the accrediting organization in which she has served in numerous capacities including as Chair of the Personal Property Committee, the International Chair of Education, the Chair of Education for the Personal Property Committee, a member of the Board of Governors, Vice Chair of the Board of Examiners, and representative to The Appraisal Foundation Advisory Council.

While her accreditation is in Fine Art, she is an instructor and developer for courses for all personal property appraisers including appraisal report preparation and the legal and regulatory aspects of appraising. She developed the personal property report writing update course and this one on Fair Market Value issues for the PP appraiser. She has taught appraisal courses for the ASA, for other appraisal organizations, for private firms and at numerous universities.


Contact

For more information, contact Sharon Campbell, ASA at searcharts@gmail.com.