Investors and Property Managers Each investor has its own unique business requirements. That’s why Federal Appraisal, LLC was formed. Many of the appraisal and consulting needs of investors can only be solved with complex and non traditional appraisal and consulting services. Federal Appraisal specializes in those services. We understand that each investor requires different analyses and reporting. We tailor each of our engagements to the needs of the individual investor and to those investing in the investors. Institutional and Private Investors REITS Insurance Companies, Pension Funds A sampling of the services other to investors follows: portfolio and single asset appraisals acquisition and disposition support portfolio analysis and strategy real estate department management review advisor compliance reviews property manager compliance reviews market studies and research feasibility studies development analysis net lease analysis appraisal process reviews workouts and restructurings internal and external appraisal reviews appraisal policies and procedures reviews appraisal management and appraisal department outsourcing expedited services for time-sensitive projects reconciliation services for conflicting valuation opinions underwriting analyses See our services for Accounting and Legal issues pages, for more information on Federal Appraisal. Management Consulting Issues and Solutions for Investors Federal Appraisal provides user-defined scopes of services and agreed upon procedures services relating to investors. Securities and Exchange Commission (SEC) Federal Appraisal, LLC provides the real estate appraisals and valuation reporting support required by the SEC. See our SEC page for more information. Internal Revenue Service (IRS) Federal Appraisal, LLC provides the real estate appraisals and valuation reporting support required by the IRS. See our IRS page for more information.

Corporations and Businesses, Large and Small Today, companies of all sizes can turn to Federal Appraisal LLC for all their appraisal and consulting services.   Federal Appraisal services large, small, and mid-sized companies, accounting firms, law firms, corporate real estate groups, private and public investors, developers, and management companies. Federal Appraisal LLC also services private owners. We provide the highest level of service, while we fully recognize the special needs of small and mid-sized companies to control costs.  It is precisely because of this need that Federal Appraisal was created.  Our firm was organized specifically to control the costs of our services, and still maintain the highest quality of professional service.  Our business model enables us to offer competitively priced services, over a greater geographic area and covering a greater number of issues, than most national appraisal firms, including local market issues and expertise. Business Appraisal / Valuation Real Estate Appraisal General Services for Corporations Going Concern Damages and Lost Income Good Will & Intangibles Mark to Market Liquidation Real Property Valuation A Special Note to Small And Mid-sized Companies Now that you know that such services are available to your small and mid-sized company, we hope that you agree that prudent management dictates the use of such services.  Real estate often represents the single largest investment for a company.  The consequences of a bad real estate investment, acquisition, or lease can be fatal to a small or mid-sized company.  Companies that lease their real estate are not immune to the fatal consequences of bad real estate decisions.  While the cash out lay for lease in any given year may not appear significant, the total cash outlay for any longer-term lease (seven years or longer) often exceeds purchase price of real estate.  Furthermore, the terms of the lease (base rent, rent step ups, rent escalations, operating expense pass-throughs, real estate tax pass-throughs, utility expense pass-throughs, and other terms) can make the analysis of the lease substantially more complicated and difficult than the analysis of the sale. See our Lease Analysis and Audit page and our Corporate Real Estate page for more information. Similarly, consultants and managers who advise poorly assume liability.  Unfortunately, small, and mid-sized companies can rarely afford to employee real estate appraisal and consulting professionals.  Federal Appraisal LLC eliminates the liability by supplying the services necessary to properly advise clients.  Federal Appraisal is able to work with consultants and managers in either a joint venture or a subcontractor capacity. Management Consulting Issues and Solutions for Small And Mid-sized Companies Federal Appraisal provides user-defined scopes of services and agreed upon procedures services relating to large, small, and mid-sized companies. Securities and Exchange Commission (SEC) Federal Appraisal LLC provides the real estate and business appraisals and valuation reporting support required by the SEC.  See our SEC page for more information. Internal Revenue Service (IRS) Federal Appraisal LLC provides the real estate and business appraisals and valuation reporting support required by the IRS.  See our IRS page for more information. 

Government Services Appraisal and appraisal consulting requirements vary significantly from government agency to government agency. While the variances are often simple, the failure to meet the requirements can lead to a critical non-compliance. The noncompliance may be non-recoverable and often cost thousands of dollars but could cost tens to hundreds of thousands of dollars. Federal Appraisal offers expert appraisal and appraisal consulting services for many of the major government agencies. IRS The Internal Revenue Service (IRS) and the courts that hear its cases prescribe their own appraisal practices and procedures. While the appraisal theory behind IRS appraisals is mostly the same as any other appraisal, failure to comply with IRS specific procedures can result in the disqualification of an appraisal and a loss of essential support for a tax stance. Federal Appraisal, LLC provides IRS appraisals for both taxpayers and the IRS. Federal Appraisal, LLC provides numerous services to assist property owners in managing the various tax and audit issues that impact real and personal property. See our IRS page, as well as our accountants page and our attorneys page. HUD The Federal Housing and Urban Development Agency (HUD) prescribes its own appraisal procedures and its own appraisal formats. While the appraisal theory behind the HUD appraisals is the same as any other appraisal, failure to comply with HUD’s own procedures and formats can result in the disqualification of an appraisal. See our HUD page. Property Tax Assessment and Appeals There are numerous occasions where the value of a property is related to taxes. Each taxing situation requires special appraisal and consulting considerations. The considerations might be a specialized appraisal for cost segregation, depreciation, and income tax. Another might be an explanation and justification for a divergence from the purchase price basis for a transfer or gains tax calculation. Others pertain to tax position, basis, or feasibility, as with impairments, structured leases, barter agreements, gifts, and estates. Each taxing situation requires appraisal and consulting experience in order to maximize taxing goals. Federal Appraisal, LLC specializes in providing appraisals for tax issues. GSA The General Services Administration of the federal government handles the real estate acquisition and leasing for most of the federal agencies. They have special biding, contracting, and reporting requirements. While the requirements are easy enough to meet, the mismanagement of the requirements could add substantial delays to a project. SEC & Investor Relations Federal Appraisal, LLC can provide any of the real estate appraisals and valuation reporting support required by the Securities and Exchange Commission (SEC). Whether its SEC reporting requirements to compliance with the appropriate accounting, tax, and audit reporting procedures, or it’s a special issue reporting requirement, Federal Appraisal, LLC can help. Mark to Market Federal Appraisal, LLC provides “Mark to Market” Appraisal Services as required by the Government Accounting Standards Board (“GASB”) new rule, Statement 52. The rule requires state and local government endowment funds that hold land and other real estate as investments to report the asset or liability at fair value beginning next year. When real estate is marked to market, for accounting purposes it is assigned the value that it would fetch in the open market. Currently, governments report such assets and liabilities at historical cost. See our Mark to Market page. See our Business Appraisal and Valuation and our Property Type pages for more

Attorneys Federal Appraisal LLC was specifically established to serve valuation issues arising in legal contexts and in accountancy.  Federal Appraisal LLC provides expert testimony, dispute resolution, litigation and technical support for complex real estate, and business valuation litigation and dispute issues.  We provide our clients with both geographical and topical dispute resolution support expertise, regardless of where the assets are located, what type of assets are involved, or what kind of issues have arisen. Call for a free services-scoping consultation for your specific dispute. Our services include: Expert testimony Property Tax Appeals Damages estimates; loss and/or damage calculations Bankruptcies and reorganizations Arbitration and mediation Support for partnership disputes Support for landlord/tenant disputes Support for the cross examination of experts Traditional and nontraditional valuation and appraisal services Value, income, and yield analyses Environment Issues Lease Audit & Analysis Financial or operations analysis Fairness Opinions and Comfort Letters Research services, including economic, demographic and GIS Statistical analysis services, including regression analysis, options pricing Market positioning strategies Because real estate and business valuation issues are often complex, dispute resolution requires the coordination of multidisciplinary teams.  We strongly recommend to our clients that they engage valuation experts as early as possible in the dispute resolution process.  We are convinced the great number of lengthy and costly disputes could be avoided or could be resolved more quickly, if the parties to dispute were in possession of proper valuation services earlier in the process.  Unfortunately, all too often, parties to the dispute are under the mistaken impression, that because of the cost, valuation services should not be obtained until later into the process.  There are in fact numerous consulting services available to the parties involved in the dispute that are both appropriate for use early in the dispute and are relatively inexpensive. Click Considerations for Valuation and Litigation  for an article written by Mark Pomykacz, the Managing Partner of Federal Appraisal LLC, on the topic of litigation and real estate appraisal expert. Business Interruption Consulting, Damages Estimates Federal Appraisal LLC provides consulting and appraisal services to individuals and companies suffering from business interruptions and damages from natural and man-made disasters and accidents.  If the loss or diminution of the use of your real estate is causing a loss in business income and/or is reducing the utility or value of your real estate, then Federal Appraisal LLC may be able to help you recoup your damages.  Even tenants in damaged or reduced utility space can benefit from our services. The actual or alleged loss or damage might be from contractual breaches, environmental conditions, weather, physical damages, from external-to-the-site conditions, or from malfeasance or non-feasance.  Federal Appraisal LLC provides appraisals of damages, lost income and stigma for negotiations, and court testimony for or against insurance companies, property owners, plaintiffs and defendants. Management Consulting Issues and Solutions for Attorneys Federal Appraisal provides user-defined scopes of services and agreed upon procedures services relating to attorneys. Securities and Exchange Commission (SEC) Federal Appraisal LLC provides the real estate and business appraisals and valuation reporting support required by the SEC.  See our SEC page for more information. Internal Revenue Service (IRS) Federal Appraisal LLC provides the real estate and business appraisals and valuation reporting support required by the IRS.  See our IRS page for more information. Federal Appraisal LLC is not a law firm or an accounting firm.  As such it does not offer legal or audit opinions.  Federal Appraisal can obtain and/or manage those services for its clients.