Paul D. Indorf GG (GIA), FGA, ASA
Master Gemologist Appraiser ®
At your home & office
DONATION APPRAISALS: If you make a non-cash charitable donation in excess of $5,000, the Internal Revenue Service requires Form 8283 to be completed and attached to your Federal Income Tax Return, along with a donation appraisal report. MJA can prepare an accurate appraisal and assist in preparation of the Form 8283. However, due to the strict IRS Regulations regarding donations, MJA recommends liquidating the items and making a cash donation.
CUSTOMS REPORTS: MJA can prepare a report detailing all the jewelry you are taking on a trip abroad. This report will show the US Customs you owned the jewelry prior to leaving the country and you will not be asked to pay import duty on re-entry.
DAMAGE REPORTS: Used to document damage to a gemstone or the mounting. They are requested by insurance companies in response to a damage claim. MJA will prepare the requested report and work directly with your insurance adjuster if necessary.
GEM IDENTIFICATION: MJA can help answer any questions you may have on any finished gemstone.
DIVORCE APPRAISALS: Used to document the value and identify jewelry owned by either or both parties in a marriage dissolution.
LIQUIDATION REPORTS: Used during bankruptcy or liquidation of business assets. If necessary, MJA will travel to the location of the jewelry, whether it is in a bank vault, individual's home, place of business or your conference room to conduct the appraisal.
COLLATERAL APPRAISALS: Used when gems and/or jewelry is to be used in place of cash in a transaction. MJA can provide an appraisal of the pledged items.
HYPOTHETICAL APPRAISALS: Performed after an unscheduled item has been stolen or lost. MJA will interview the client and produce a report using their description of the item as a basis for valuation and replacement.