Intellectual Property Appraisal

About Alan BreusAs one of the top estate appraisers in California, Alan advises and consultswith universities, charities, brokerage firms and accounting firms in the areas ofestate tax, insurance and non-cash related donations of fine art objects andinsurance related financial instruments. Alan’s educational background includesdegrees in Art History from The New School and Appraisal Studies from NewYork University, as well as advanced studies in Insurance, underwriting andfinancial planning. He is uniquely qualified to appraise donated life insurancepolicies.He has published articles in, The Journal of Accountancy, Trusts & Estates andother print media and is a sought after speaker who has been a sponsorand/or speaker at recent national and regional conferences.

Alan has appraised significant estates as well as, individually: Fine Art / Sculpture Rare Books Historic Documents / Autographs Engravings and Lithographs Fine Jewelry Documentary FilmsProfessional Experience 1967 – Present Fine Art Appraisal Services with specific reference to estate and gift tax issues East Coast Division Insurance advisor to Legg-Mason Securities, 2003 – 2005 Financial resource committee Kennesaw State Univ. 2002-2004, Atlanta, GA Board of Advisors, Business Division, JNF, New York City Prior Member-Development Board, American Red Cross-SE Division (Atlanta) Advisor/Appraiser for non-cash donations to charitable organizations, including: Northwestern University, Harvard University, DePaul University, John Carroll University, Ohio University, The National Children’s Cancer Society, The Advocate Hope Children’s Hospital, The Holocaust Museum, The National Archives

Qualified AppraisersSection 1219 of the Pension Protection Act of 2006 established strict standards forQualified Appraisers.The law defines a Qualified Appraiser as an individual who prepares their workaccording to the Uniform Standards of Professional Practice (USPAP), developed bythe Appraisal Standards Board of the Appraisal Foundation, and who:Has earned an appraisal designation from a recognized professional appraisalorganizationORRegularly performs appraisals for which he receives compensationCan demonstrate verifiable education and experience by having completed “collegeor professional-level coursework” in valuing (appraising) the type of propertysubject to the appraisalMust have two years of experience in buying, selling or valuing the type of giftedpropertyHas not been prohibited from practicing before the IRS at any time during the threeyears preceding the appraisal

Qualified Gift AppraisalPPA 2006 sets the specific definition for the credentials of a QualifiedAppraiser and establishes the convention requiring the preparation of the appraisalin accordance with generally accepted appraisal standards as defined bytheUniform Standards of Professional Appraisal Practice (USPAP) published by theAppraisal Standards Board of the Appraisal Foundation. Notice 2006-96, Section3.03Treasury regulations define an acceptable appraisal as: An appraisal must show effective value for a period no earlier than 60 days prior to the date of the gift or no later than the due date of the donor’s tax return An appraisal that is signed and dated by a “Qualified Appraiser“ An appraisal that includes all required information Contact : 5000 Mac Arthur Blvd Oakland, California, 94613, US Phone (408) 660-7071 http://www.thebreusgroup.com