Newsletters
Jan 28, 2026
Structuring and Restructuring Interests in Trusts
A summary of the Heckerling session: “Splitting The Difference Structuring And Restructuring Interests In Trusts,”...
Correctly valuing mutual funds for estate tax when the valuation date falls on a weekend
People are sometimes surprised we are only reporting the Friday price instead of the Monday and Friday prices. Here is the IRS regulation we follow:...
Jan 13, 2026
What families should be asking their Estate Planners in 2026:
Future-proof estate plans in 2026: adapt to tax changes, litigation threats, and AI-driven security challenges to safeguard multi-generational wealth....
Valuing Foreign Securities in the USA:
Appraise converts foreign currency values to U.S. dollars when reporting prices for securities traded on non-U.S. exchanges at client request....
Jan 06, 2026
Estate and Gift Tax Planning for 2026 and Beyond
Estate planning shifts after OBBBA: higher exemptions, review gifting and trusts, adapt to IRS rules, and keep annual wealth strategy reviews....
How are high/low prices handled when not available for a foreign or domestic equity?
If high/low prices are missing, we estimate using inverse weighting across days. If still unavailable, we use bid/ask or the best available price....
Dec 23, 2025
The Lessons in Warren Buffett’s Last Shareholder Letter
Buffett’s succession plan preserves Berkshire’s culture, stressing stewardship, shared mission, and philanthropy to ensure a lasting, values-driven legacy....
Daily Dividends for Mutual Fund
Income funds accrue dividends daily but pay monthly; Appraise lets clients choose whether to include these accruals in valuation assessments....
Dec 16, 2025
Estate's Portability Election Held Invalid
Tax Court denied DSUE for Billy Rowland’s estate; Fay’s late, incomplete Form 706 invalidated portability election under Sec. 2010(c)(5)(A)....
Where are your valuation reports stored if you are a client of the Appraise software?
Your reports stay on your network for full control. We can’t access them. Modify, reprint, or update anytime at no extra cost; secure and flexible....
Dec 09, 2025
States Where the Top 1% Pay the Most and Least Taxes.
Top 1% earners pay 37% of U.S. income taxes, earn <20% income; in WY, FL, NV they pay >50%. CA pays most ($122B), CT has highest rate (28%)....
Save time entering CUSIP numbers, Ticker symbols, and shares
With our tech solutions—API, software, SaaS, or web—you can quickly import your holdings by CUSIP/ticker symbol and shares, streamlining your workflow....
Dec 02, 2025
4 Celebrity Estate Battles We Can All Learn From
"4 Celebrity Estate Battles We Can All Learn from" discusses tax efficiency and harmony among heirs and stakeholders....
DRiP-Integrated Cost Basis Calculator
We can determine value on any date using purchase data plus dividend reinvestments to compute the adjusted cost basis....
Nov 25, 2025
Overhauling Older Estate Plans After the OBBBA
Review estate plans post-One Big Beautiful Bill Act: update trusts, assess basis step-up, capital gains, and prepare for estate tax uncertainty....
What is an ISIN number?
ISIN is a 12-character global code for securities, assigned by NNAs. Unlike tickers, it ensures universal ID, aiding clearing, settlement, and tracking...
Nov 18, 2025
The Estate Tax Is Dead, This Expert Says. What Comes Next
Since Congress introduced income and estate taxes, income inequality has surged, with the top 0.1% now holding 15% of U.S. wealth....
On the November 11 US Veterans Day holiday, while the New York and NASDAQ Stock Exchanges were open, the U.S. bond markets were closed.
On Veterans Day, US bond markets were closed, but clients received bond prices via our data vendor's evaluated prices....
Nov 11, 2025
Recent developments in estate planning. This article highlights key developments in estate planning that occurred between July 2024 and June 2025.
Estate planning now focuses on incapacity, digital assets, BOIR, and SECURE Act RMDs, as the estate tax exemption rises to $15M/$30M in 2026....
Fiduciary Accounting Valuations
We do comprehensive pricing data high/bid, low/ask, closing, mean prices. Leverage our data valuation services to maintain compliance & make informed decisions...