Art and the Estate: Why Planning is Important, Part I – U.S. Taxpayers

Volume 4 No 10    |    Read Article

By Rusudan Shervashidze and Nina Krauthamer

Taxpayers holding valuable works of art receive different tax treatment, depending on the characterization of the individual. Is the individual the artist, a dealer, an investor, or a collector? Rusudan Shervashidze and Nina Krauthamer examine various planning tools available, focusing mostly on the collector.    See more →