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<div style="font-family:Calibri,sans-serif; font-size:11pt">Hi Marilyn,<br>
What is the appraisal's purpose? Is he concerned about estate tax? Does he want to start gifting, either charitable or not? Or is he just curious?<br>
He will need a qualified appraisal if he wants to use the values for tax purposes, but bear in mind that values could change significantly between now and his death, depending on his age and health. Also, it is unlikely that he can get a fair market value charitable
deduction if he makes charitable donations of his artwork during life.<br>
Feel free to contact me off list if this doesn't make sense.<br>
Hope this helps,<br>
John<br>
<br>
John Creahan<br>
Cairn Law, PLLC<br>
206-621-5848<br>
Sent from my phone</div>
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<span style="font-family:Calibri,sans-serif; font-size:11pt; font-weight:bold">From:
</span><span style="font-family:Calibri,sans-serif; font-size:11pt"><a href="mailto:marilyn@marilynjklimanlaw.com">Marilyn J Kliman Law</a></span><br>
<span style="font-family:Calibri,sans-serif; font-size:11pt; font-weight:bold">Sent:
</span><span style="font-family:Calibri,sans-serif; font-size:11pt">ý1/ý24/ý2017 3:44 PM</span><br>
<span style="font-family:Calibri,sans-serif; font-size:11pt; font-weight:bold">To:
</span><span style="font-family:Calibri,sans-serif; font-size:11pt"><a href="mailto:wsbapt@lists.wsbarppt.com">'WSBA Probate & Trust Listserv'</a></span><br>
<span style="font-family:Calibri,sans-serif; font-size:11pt; font-weight:bold">Subject:
</span><span style="font-family:Calibri,sans-serif; font-size:11pt">[WSBAPT] Artistic Assets</span><br>
<br>
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<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Arial","sans-serif"">Folks –
</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Arial","sans-serif""> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Arial","sans-serif"">Estate planning client is a retired, published nature photographer. Any advice as to how to come up with a ballpark assessment on his massive quantity of photos/negatives/transparencies/digital
files? My understanding is that this kind of assessment may be as much of an art as the product itself!
</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Arial","sans-serif""> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Arial","sans-serif"">Client was recently divorced and paid ex-spouse a specific amount to keep 100% of the rights, but not sure that would hold up to a challenge.</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Arial","sans-serif""> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Arial","sans-serif"">Thanks for any insights …</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Arial","sans-serif""> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Arial","sans-serif"">Marilyn</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Arial","sans-serif""> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Arial","sans-serif""> </span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt; font-family:"Calibri","sans-serif"; background:white">Marilyn J. Kliman, Attorney at Law</span></b><span style="font-size:11.0pt; font-family:"Calibri","sans-serif""></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri","sans-serif"; background:white">Marilyn J. Kliman Law, PLLC</span><span style="font-size:11.0pt; font-family:"Calibri","sans-serif""></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri","sans-serif"; background:white">510 Bell Street</span><span style="font-size:11.0pt; font-family:"Calibri","sans-serif""></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri","sans-serif"; background:white">Edmonds, WA 98020</span><span style="font-size:11.0pt; font-family:"Calibri","sans-serif""></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri","sans-serif"; background:white"><a href="tel:206.499.0993" target="_blank">206.499.0993</a></span><span style="font-size:11.0pt; font-family:"Calibri","sans-serif""></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri","sans-serif"; background:white"><a href="mailto:Marilyn@MarilynJKlimanLaw.com" target="_blank">Marilyn@MarilynJKlimanLaw.com</a></span><span style="font-size:11.0pt; font-family:"Calibri","sans-serif""></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri","sans-serif"; background:white"><a href="http://www.marilynjklimanlaw.com/" target="_blank">www.MarilynJKlimanLaw.com</a></span><span style="font-size:11.0pt; font-family:"Calibri","sans-serif""></span></p>
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