Deborah Miller offers legal appraisal documents required
by the IRS and suitable for all legal and court
needs. She also offers also full insurance appraisals and has been selected as a Chubb Preferred Service Provider. Ms. Miller can provide more informal appraisal
consultations suitable for the initial assessment
of a collection or estate. Both options review relevant market trends and
result in a value conclusion.
Information on the latter can
be found here.
Each written appraisal is a scholarly,
legal document. Ms. Miller provides a full description
of the specified article using the Getty ID,
including provenance, condition, photographs
of the article, and discusses its place within
the market, comparable items and, where appropriate,
biographical information of the maker or designer.
Every appraisal is conducted, researched
and written exclusively by Deborah Miller. These are fully
contained appraisals and are appropriate for
use in insurance and all situations involving
All appraisals conform to the professional guidelines
- Uniform Standards of Professional Appraisal
- The Code of Ethics of the American Society
- The Internal Revenue Service
Fair Market Value
Estate Appraisals are required when an owner
or a collector dies. The estate must be given
a cost basis for federal tax purposes .
Fair Market Value
Donation Appraisals are required by the Internal
Revenue Service when a donation of one or more
like items (i.e. a number of pieces of clothing)
is worth more than $5,000
Appraisals: Replacement Value
Many umbrella policies have exclusions for fine
art, antiques, silver and collectibles, and
will only cover these items if they are scheduled
separately. Ms. Miller will document and value
those clothing and textiles items of high monetary
value, helping the client to avoid complications
with the insurance company should future damages
or losses occur.
for Damage and Loss: Fair Market
or Replacement Value
If damage or loss does occur, and items have
not been specifically scheduled on an insurance
policy, a specialist is needed to appropriately
access the pre-loss value of items for insurance
claims, determining whether conservation or
restoration is possible or advisable, and ultimately
suggesting appropriate replacement sources.
Ms. Miller can also suggest ways to liquidate
damaged items which may retain some market value.
Preferred Service Provider
to the Chubb