Katie - I know there are a number of good fine art appraisers in ASA and I can post up an inquiry if you do not have an ASA in your shop to do so on ASA Connect. Ron V-card<http://cpavalue.com/cfwebstore/email/Ronald%20L.%20Seigneur.vcf>| Web site<http://www.cpavalue.com/> | Bio<http://www.cpavalue.com/cfwebstore/index.cfm?fuseaction=feature.display&feat...> T 303.980.1111 D 720-665-9000 T 877.775.2676 F 303.308.6969 www.cpavalue.com<http://www.cpavalue.com/> [cid:image001.jpg@01DD4B4D.3C833660] Ron Seigneur MBA CPA/ABV ASA CVA Partner Ron.Seigneur@cpavalue.com<mailto:ron.seigneur@cpavalue.com> Seigneur Gustafson LLP 940 Wadsworth Blvd, Ste 200 Lakewood, Colorado 80214 Beyond the Number$ Click here<https://cpavalue.sharefile.com/r-rae8c2e26109748438e5529327a88b0a6> to send a secure file Thought for the quarter: "I used to have a handle on life, but it broke" - Anonymous Last quarters thought: "Choose to be optimistic, it feels better." - Dalai Lama [cid:image002.png@01DD4B4D.3C833660] [Diagram Description automatically generated] [cid:image004.png@01DD4B4D.3C833660] [A book cover of a financial valuation AI-generated content may be incorrect.] [cid:image006.png@01DD4B4D.3C833660] One of Forbes Top CPAs in Valuation Services in America 2025 and Top CPAs in Colorado 2026 [cid:image007.jpg@01DD4B4D.3C833660] More info or to register at: https://events.aicpa-cima.com/CannabisConf From: Katie Gilden via Listserv <listserv@ercllc.net> Sent: Wednesday, September 23, 2026 7:25 AM To: Karen Kaseno via Listserv <listserv@ercllc.net> Subject: [Listserv] art appraiser Has anyone worked with any good art appraisers for gift tax valuation purposes? Recommendations are greatly appreciated. Best, [https://designing.webmynehost.com/emailer/New-FISK/fiske-logo.png] [https://designing.webmynehost.com/emailer/fiske/fb.png]<https://www.facebook.com/FiskeAdvisory> [https://designing.webmynehost.com/emailer/fiske/insta.png] <https://www.instagram.com/fiskeadvisory/> [https://designing.webmynehost.com/emailer/fiske/linkdin.png] <https://www.linkedin.com/company/fiskeadvisory> Katie Gilden Partner / Chief Operating Officer Direct: +1 954.361.7910 Office: +1 954.236.8600 Visit:<https://fiskeco.com/> fiskeco.com<https://fiskeco.com/> [https://designing.webmynehost.com/emailer/New-FISK/bdo.png] Please Upload files securely here<https://exchange-taxpayer.safesendreturns.com/DropOff/6wd0000f00000> CONFIDENTIALITY NOTICE: The information in this message is confidential and may be legally privileged. It is intended solely for the addressee. If you are not the intended recipient, any disclosure, copying, or distribution of the message, or any action or omission taken by you in reliance on it, is prohibited and may be unlawful. Please immediately contact the sender if you have received this message in error. Thank you.