The values in a certified appraisal report prepared by a CMEA will withstand the highest scrutiny when used in the common legal applications listed below.

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1031 Exchanges

1031 Exchanges are one of the best-kept secrets of the IRS. Assets require a proper valuation when deferring taxes for a like-kind exchange to pass IRS scrutiny.

Business Valuations

Book value is typically inaccurate and outdated, unlike fair market value which gives a solid current value conclusion. If machinery and equipment are not appraised correctly, the entire business valuation is skewed, potentially putting a business at risk and increasing its liability.

Buy/Sell Agreements

When a business sells its assets, fixed and tangible assets often must be valued separately from the business’ intangible assets.

C Corp to S Corp Conversions

The federal tax code requires an appraisal of the assets to convert from C Corporation to an S Corporation.


When a couple who own a business decides to divorce, the courts will seek to divide the value of the business between the parties requiring a business valuation. A business valuation will assign substantiated values to both tangible and intangible assets if required.


Taxpayers must obtain a qualified appraisal to substantiate deductions for some charitable contributions due to the Pension Protection Act of 2006 regarding non-cash donations. In general, a taxpayer needs a qualified appraisal for many types of non-cash donations that hold a value of more than $5,000. The PPA requires this to be a professional appraisal guided by the generally accepted appraisal standards.

Employee Stock Ownership Plans (ESOPs)

When a business has or is considering an employee stock ownership plan, (ESOP), it is important first to know the initial asset values by obtaining an accurate appraisal of tangible assets like machinery and equipment. These values must be based on the current, fair market value rather than book value which is not accurate and will not hold up should there be a dispute.

Estate Planning

Legal trusts and wills must contain accurate property values to ensure assets are distributed appropriately when settling an estate.


Government agencies are required to value infrastructure assets on their financial statements.

Insurable Value

Businesses purchase liability insurance in case of an event such as a fire or theft but often neglect to protect their assets by obtaining a certified appraisal report. This report provides an independent and substantiated account of a business’ assets in the event these values need to be proven to an insurance company for reimbursement. Further, if the assets were used as collateral, tangible assets would need to be appraised properly to cover their value if a loss should occur.


Many businesses lease equipment and are offered a purchase option at the termination of the lease. This option typically stipulates fair market value as the buy-out price. We can help determine this value and assist in purchase negotiations.


When your client is liquidating their business, they must have accurate reports regarding their assets. Solid values will ensure a smooth transition from business ownership to liquid cash.


Our certified appraisal reports will help win your case by providing substantiated facts that will hold up to the highest scrutiny.

Retirement Planning

For a business owner, retirement planning requires careful consideration of the true value of a business’ assets. These assets may be systematically liquidated to fund for retirement. A certified appraisal report would also be necessary when selling the business, providing substantiated value necessary for the transaction.

Trust Agreements

A certified appraisal report is necessary to provide substantiated values for those involved in trust agreements.