Registration
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Webinar Course Description
This webinar will provide clarification regarding the
new IRS regulations effective for tax-related charitable contribution appraisals
for property donated in tax year 2019 and around the term "similar items."
A panel of senior ASA personal property appraisers will discuss the issues and take questions regarding the recent clarifications.
Recommended Pre-Readings
https://www.appraisers.org/asa-newsroom/article/2019/09/23/asa-receives-clarification-from-irs-regarding-similar-items-for-charitable-contribution-assignments
Course Audience
Any personal property appraiser who performs valuations
in connection with charitable contribution deductions, including those who specialize in machinery & technical specialties and gems
& jewelry. This webinar would also be a useful
tool for many non-appraisers in related professions, including: auctioneers, financial
planners, private bankers, bank trust representatives, insurance underwriters, claims representatives, estate attorneys and dealers in fine art and antiques.
Instructor(s) Information
Sandra Tropper, FASA
Sandra Tropper, owner of Artemis, Inc., is an Accredited
Senior Appraiser of Fine Art based in the Washington, D.C. area. She has
worked as an appraiser and art consultant for over 25 years and has completed
appraisals for estate tax calculation, estate and financial planning, insurance
coverage and loss claims, division of property and non-cash charitable
contributions. She has completed donation appraisals for properties that
have been gifted to such institutions as the National Gallery of Art, the
National Portrait Gallery, the Houston Museum of Fine Art, the Phillips
Collection and the Corcoran Gallery of Art.
She is an active member of the American Society of Appraisers. After
having served four years as the Chair of the Personal Property Committee, she is
now the Chair of Education for the Committee. As the ASA representative to
The Appraisal Foundation Advisory Council, she is a member of the Executive
Committee, currently serving as Secretary.
Ms. Tropper is an instructor for the ASA Principles of Valuation appraiser
training courses at the Rhode Island School of Design, Pratt University, the
University of California at Irvine and at Northwestern University. She is
also an AQB (Appraiser Qualification Board) certified USPAP (Uniform Standards
of Professional Appraisal Practice) instructor.
Lela Hersh, ASA
Lela Hersh is the President of Museum of Fine Arts Consulting, LLC. She is an
Accredited Senior Appraiser with ASA and an accredited member of the
International Society of Appraisers. Hersh is a Senior Lecturer at the School of
the Art Institute, Chicago teaching classes in the graduate department of the
Arts Administration & Policy program including The Art Object: Valuation and
Authentication. She is also a twenty-year veteran of the Museum of Contemporary
Art Chicago where she served as their Director of Collections & Exhibitions
and a past board member of the American Association of Museums. Hersh is the
former the International Chair of the Personal Property Discipline and President
of the Chicago Chapter of ASA. She is currently an ASA Governor for the Personal
Property and on ASA’s Board of Examiners.
Analee McClellan, ASA
Analee McClellan is an Accredited Senior Appraiser
(ASA). She is an independent, unbiased, and objective appraiser of antiques and
contemporary furniture, decorative arts including silver, ceramics, glass,
residential contents, decorations, popular culture memorabilia and collectibles.
Ms. McClellan also works with experts in other fields and can provide
personalized service and project management for larger collections and
additional specialized items. Ms. McClellan currently serves on the
International Personal Property Committee (PPC) as Vice-Chair, Education Chair
and on the Board of Examiners. She has also served as Member-At-Large and PPC PR
Subcommittee Chair. Ms. McClellan is also a course developer and
instructor of Personal Property valuation theory courses with ASA.
John D. Russell, JD
John D. Russell, JD is Senior Director of Government Relations and Business
Development for ASA. John joined ASA in October 2009 and developed the
organization’s internal government relations department, and works on
legislative and regulatory issues affecting ASA’s members. Additionally, he
worked as project manager during the ASA-National Association of Independent Fee
Appraisers (NAIFA) merger, and developed a collaborative agreement with the
Canadian National Association of Real Estate Appraisers (CNAREA).
John also serves as ASA’s representative to the Appraisal Foundation Advisory
Council (TAFAC) and was elected to represent TAFAC on the Board of Trustees of
the Appraisal Foundation. He has a Juris Doctor from the Syracuse University
College of Law, a Bachelor of Arts in Broadcasting and Mass Communications from
the State University of New York at Oswego, and an honorary Designated Appraiser
Residential credential from CNAREA. He lives in Potomac, Maryland with his wife
and two children.