Estate
Estate Appraisals
Fair-market valuation for estates, the IRS, and equitable distribution.
Estate jewelry valuation is its own discipline — IRS fair-market-value reporting, comparable sales research, and the option for full reports or consultation-only support depending on what the situation needs.
Single estates with under 20 items: 2–3 weeks. Larger estates and trust work: scoped per engagement.
Who it's for
Executors and estate attorneys preparing IRS Form 706 filings.
Trustees managing jewelry assets in revocable or irrevocable trusts.
Heirs working through equitable distribution of inherited collections.
Families preparing estate plans who need a baseline valuation today.
Anyone downsizing a collection and needing an organized inventory with values.
What we deliver
Estate tax report for IRS requirements
Built to IRS fair-market-value standards, defensible under audit.
Fair market value established for each item using comparable sales research.
Documented sales prices of comparable items — auction records, retail comparables, dealer transactions.
Analysis of similarities and differences between your item and the comparables, where relevant.
Detailed gemological description, condition assessment, and digital photography.
A report formatted for the IRS examiner — they understand the methodology before they read the values.
Identify, sort, and value documentation
For collections that need organization more than they need a tax report.
Item-by-item identification, grading, and approximate market value.
Spreadsheet output that lists every piece for use in distribution discussions.
Less detailed market research than a tax appraisal — appropriate when no IRS filing is required.
Useful for equitable distribution between heirs and for insurance scheduling decisions.
Consultation option
Sometimes you don't need a printed report — you need a conversation. We can identify, sort, and approximate value during an appointment so you leave with clarity and confidence about what's there, without commissioning a full written appraisal.
Methodology
Estate work is research-heavy. Fair market value is what a willing buyer would pay a willing seller — so we anchor every significant item in actual recorded sales, typically auction records from Christie's, Sotheby's, Bonhams, Heritage, and specialist regional houses, plus dealer-channel data when relevant. For routine items where comparables are abundant, we apply standard valuation principles. For unusual or signed pieces, we extend research time and document why each comparable applies. Reports are written to be read by IRS examiners and estate attorneys — methodology first, conclusions second, so the values can be defended without you needing to defend them.
Common questions
Does an estate appraisal require IRS Form 706 filing?
Not always. We do estate work for tax filings, for trust administration, for distribution among heirs, and for downsizing decisions. We tailor the report to the actual purpose — a tax-ready report is more involved (and more expensive) than an organizational one.
Can you appraise the entire collection in one engagement?
Yes for most engagements. We work on-site at law offices, banks, and private residences for larger estates, and remotely via video consultation where the scope allows.
What's the difference between fair market value and replacement value?
Fair market value (estate, donation, distribution) is what someone would pay you for the item today. Replacement value (insurance) is what it would cost to replace it new from a comparable source. The same piece can have very different numbers under each definition — and using the wrong one for your situation creates real problems.
Pieces we appraise
Common items for this service
Protect what you value
with an independent appraisal.
For insurance, estates, heirlooms, and fine jewelry, we provide appraisals you can rely on.