Managing and Valuing Tangible Personal Property in Estates

SKU: EST6500

Choose Your State

Admitted in more than one state? Choose one of your licensed states to purchase your CLE and you can request credit in additional states during checkout.

About This Course

This CLE program will discuss best practices for managing and valuing tangible personal property in trusts and estates. The program will cover a variety of different kinds of property including motor cars, jewelry, rare books and fine art and give an overview on the following topics:

Appraisals values and purposes
IRS-defined qualified appraisers and qualified appraisals
IRS Art Advisory Panel
Factors affecting valuation (and past examples)
Regulated materials
Authenticity
Title/provenance
Blockage discount
Fractional interest
Recent tax cases (Newberger and Kollsman)
Implications of the Tax Cuts and Jobs Act

Lecturer Bio

Sherri Cohen, Esq.

Sherri Cohen is a Vice President and Director at Bonhams in the Trusts and Estates Department in New York. She has a broad range of legal and art market expertise developed over decades in helping clients negotiate the sale of personal property at auction and in private sales. Before joining Bonhams, Sherri served as Chief Underwriting Counsel at an A-rated art title insurance company, where she led the due diligence and legal analysis on hundreds of millions of dollars of complex global art transactions.

Previously, Sherri worked at a New York state agency helping claimants to recover their family’s property which was lost, looted or sold under duress from 1933 to 1945 due to Nazi persecution. Sherri started her career as an Associate at a large international law firm. She worked in their Washington, D.C., London and New York offices on litigation, antitrust, art law and corporate matters.

Sherri is qualified to practice law in New York as well as a Solicitor qualified to practice law in the United Kingdom. Sherri is a member of several art and legal organizations including the New York City Bar Association Trusts, Estates & Surrogates Courts Committee; Brooklyn Museum of Art Elizabeth A. Sackler Council for Feminist Art; Estate Planning Council of New York City; STEP (Society of Trust and Estate Practitioners); PAIAM (Professional Advisors to the International Art Market) and New York-Historical Society Planned Giving Advisory Council. She is also a member of her alma mater Emory University’s Emory College Alumni Board.

Sherri is a frequent speaker on art market issues including ownership, valuation and authenticity and has spoken before legal bar associations, museum groups and academic institutions in New York, New Jersey and London.

Sherri earned her undergraduate degree with a double major in Art History and Political Science from Emory University in Atlanta, Georgia, followed by a law degree from American University Washington College of Law in Washington, D.C. Sherri lives in New York City with her husband, two daughters and Bernese Mountain Dog.

Choose Your State

Admitted in more than one state? Choose one of your licensed states to purchase your CLE and you can request credit in additional states during checkout.

Spend less and get more

Get the courses that you need and the forms completed in days — not weeks or months.

Dedicated CLE Manager

Quality help from a responsive CLE expert dedicated to assisting you.

Riveting Content & an Exceptional Library

Experience outstanding presenters.

Free Customized CLE Tracker

Keep crystal clear records of your courses and credits.

Online, Audio CD, DVD, iOS/Android App, USB Stick, Live Webinars

Learn at your pace, in the format that you prefer.

Discover the Nacle Difference

Want Different Options?

For a custom suite of courses, our custom CLE option satisfies your CLE cycle requirements in one easy step.

Customize Options

Subscribe for Course Updates and News

Please provide us with your licensed state(s) so we can send you content relevant to you.

Please fix the following errors:

Email:

Admitted State:

Admitted in more than one state?

Bar/Reg/ID #

Leave blank if you don't have one or wish to provide it later

Admitted States:

For even more customized results, please provide your name and phone number (optional).

First Name (optional):

Last Name (optional):

Phone (optional):

We promise to respect your privacy.

You have successfully been added to our mailing list!

Accreditation and CLE Rules for West Virginia

Managing and Valuing Tangible Personal Property in Estates

Choose Your State

About This Course

Choose Your State

Spend less and get more

Dedicated CLE Manager

Riveting Content & an Exceptional Library

Free Customized CLE Tracker

Online, Audio CD, DVD, iOS/Android App, USB Stick, Live Webinars

Want Different Options?

Subscribe for Course Updates and News

Subscribe for Course Updates and News

Please provide us with your licensed state(s) so we can send you content relevant to you.

Select your admitted states

Use the form below to select the states where you have been admitted to the bar. You may also provide your bar number for each state.

Admitted State:

For even more customized results, please provide your name and phone number (optional).

You have successfully been added to our mailing list!

Chat With a CLE Specialist

Use the form below to send a message to our team of highly-trained CLE Specialists. Or call us at 866-466-2253.

Your message has been sent to our team of CLE Specialists. We will get back to you shortly!