Constance Kamens is a certified member of the Appraisers Association of America and specializes in Modern, Contemporary, and Emerging Art; and in addition, is experienced in appraising Impressionist Art, 20th Century American and European Sculpture, Latin American Art and Contemporary Photography.
As a Certified Member of the Appraisers Association of America, all appraisals prepared by Constance Kamens fulfill the Federal Tax codes and IRS rules and requirements of Uniform Standards of Professional Appraisal Practices.
Appraisals are necessary for the following:
- · Fine Arts Insurance
- · Damage/Loss Claims
- · Inventory Valuation
- · Estate Valuation
- · Equal Distribution
- · Charitable Donations
- · Gift and Estate Taxes
The IRS will only accept estate and charitable donation appraisals prepared by a qualified appraiser, defined in IRS publication 561, as an individual who has earned an appraisal designation from a recognized professional appraiser organization, and who has demonstrated competency in valuing the type of property appraised. The Appraisers Association of America is one of the appraiser organizations recognized by the IRS.