Skip to content
Menu
Ebert Appraisals
  • Home
  • About Us
  • Educational Videos
  • Service Areas
  • Testimonials
  • FAQs
  • Blog
  • Contact Us
Ebert Appraisals

IRS Qualified Appraiser

Posted on June 12, 2020August 31, 2022

The Internal Revenue Service now requires the need for a “qualified appraisal” and for using a “qualified appraiser” in its regulations relating to the decedent’s gross estate under section 2053(a)(3) of the Internal Revenue Code. Per IRS’ Estate Tax Rules, the “qualified appraisal” (value) of a claim must be developed by a “qualified appraiser.”

These definitions of “qualified appraisal” and “qualified appraiser” in regard to Estate Tax Rules have been married to the definition the IRS provided for noncash charitable contributions, which the agency issued as Notice 2006-96.

Per Notice 2006-96, a “qualified appraisal” is a document that:

• Is made, signed dated by a qualified appraiser in accordance with generally accepted appraisal standards

• Meets Regulations section 1.170A-13(c)(3) and Notice 2006-96, 2006-46 I.R.B. 902 requirements (www.irs.gov/irb/2006-46_IRB/ar13.html)

• Is not over 60 days before the date of contribution of the property.

The IRS defined qualified appraiser as an individual who:

  • Has an appraisal designation from a professional appraisal organization (Appraisal Institute, NAIFA, ASA, etc. ) or met minimum education and experience requirements
  • Regularly prepares appraisals as a business
  • Has education & experience valuing the type of subject property
  • Has not been prohibited from practicing before the IRS under section 330(c) of Title 31 of the United States Code during the three-year period ending on the date of the appraisal
  • Is not someone who is the donor or recipient of the property.

Call James Today To Schedule Your Appraisal!

Call / Text: (310) 505-5916
Email: james@eas2.com
Main Address: Ebert Appraisals
4607 Lakeview Canyon Rd Ste 253
Westlake Village, CA 91361
Address: Ebert Appraisals
907 Westwood Blvd
Ste 336
W. Los Angeles, CA 90024
Address: Ebert Appraisals
19528 Ventura Blvd
Ste 529
Woodland Hills, CA 91367
Address: Ebert Appraisals
29160 Heathercliff Rd
Ste 4215
Malibu, CA 90265

Contact Ebert Appraisals

Office: (310) 505-5916
Email: james@eas2.com

Ebert Appraisals - Office Locations

West Los Angeles
Westlake Village
Woodland Hills

Find Us Online

Facebook icon - Ebert Appraisals Facebook icon - Ebert Appraisals Facebook icon - Ebert Appraisals

Ebert’s Recent Notable Items

- "Litigation Strategy" article published by Bar Association Magazine
- Guided Architecture University with an Historical Monument home in Silverlake
- Selected over 200 others to Appraise Famous Photographer's Historic Residence & Studio
- Recent Litigation Successes for Attorneys & their Westside Clients

©2023 Ebert Appraisals | Powered by WordPress and Superb Themes!