Appraisals:
Martha Arney, ISA AM is an accredited appraiser with the International Society of Appraisers. She has been a member since 1995 and became accredited in 1996. She is a Qualified Appraiser for doing Estate and Donation Appraisals.
The International Society of Appraisers offers numerous educational opportunities to it's membership, Martha Arney has taken the Core Courses and several Requalification Courses that are required every five years. She has taken the Antiques and Residential Contents Specialty Course and the USPAP Course. There are annual conventions that give members the opportunity to attend numerous lectures in Fine Art, Jewelry and Antiques and Residential Contents in addition to tours of private homes and museums.
Qualified appraiser. A qualified appraiser is an individual who meets all the following requirements.
The individual either:
Has earned an appraisal designation from a recognized professional appraiser organization for demonstrated competency in valuing the type of property being appraised, or
Has met certain minimum education and experience requirements. For real property, the appraiser must be licensed or certified for the type of property being appraised in the state in which the property is located. For property other than real property, the appraiser must have successfully completed college or professional-level coursework relevant to the property being valued, must have at least 2 years of experience in the trade or business of buying, selling, or valuing the type of property being valued, and must fully describe in the appraisal his or her qualifying education and experience.
The individual regularly prepares appraisals for which he or she is paid.
The individual demonstrates verifiable education and experience in valuing the type of property being appraised. To do this, the appraiser can make a declaration in the appraisal that, because of his or her background, experience, education, and membership in professional associations, he or she is qualified to make appraisals of the type of property being valued.
The individual has not been prohibited from practicing before the IRS under section 330(c) of title 31 of the United States Code at any time during the 3-year period ending on the date of the appraisal.
The individual is not an excluded individual.
In addition, the appraiser must complete Form 8283, Section B, Part III. More than one appraiser may appraise the property, provided that each complies with the requirements, including signing the qualified appraisal and Form 8283, Section B, Part II
Martha Arney, ISA AM meets the above guide lines as per the Internal Revenue requirements and offers her clients a professional report for Donation and Estate Appraisals.