SEC Federal Appraisal LLC can provide any of the real estate appraisals and valuation reporting support required by the Securities and Exchange Commission (SEC), and other investor reporting exercises.   Whether its SEC reporting requirements for 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 Appraisals Business Valuations Good Will and Intangibles Currently SEC registrant appraisal requirements are limited, albeit highly important.  However recent FASB actions will increase the appraisal requirements.  Furthermore, public discourse concerning mark-to-market accounting indicate that the role of appraisals in investor disclosure is growing.  Federal Appraisal LLC has been on the cutting edge of this issue, providing technical support to regulators and practitioners.   We understand the needs and desires of both companies and their investors.  We understand the need of companies to control reporting and the associated costs, and to remain, beyond a doubt, in compliance.   We understand investors need for transparency and clarity. Please see our accounting pages,  legal pages,  Business Appraisal / Valuation, and our Property Type pages for more information on the services offered by Federal Appraisal that relate to the SEC.

Appraisals for Condemnation and Eminent Domain Federal Appraisal LLC specializes in appraisals for condemnation and eminent domain.  These are complex appraisals, even when the property by itself is of low value and a simple property class.  Even an appraisal of a low value home is complex when the appraisal is for condemnation and eminent domain because the appraisal reporting requirements are frequently extensive and frequently variable from jurisdiction to jurisdiction. In such cases, the required appraiser qualifications are extensive.  Federal Appraisal has decades of experience appraising for condemnation and eminent domain.  Federal has appraised all major classes of property for condemnation and eminent domain, from homes to land, and higher value commercial (offices, apartments, malls, warehouses, etc.) to very high value special properties (power plants, utility properties, special manufacturing properties). Fee Simple and Leased Rights Easements and Rights of Way Temporary Takings Yellowbook, Uniform Appraisal Standards for Federal Land Acquisitions URA, Uniform Relocation Act USPAP, Uniform Standards of Professional Appraisal Practice State-specific condemnation and eminent domain law and procedures Federal Agencies, US Military State Agencies Local Authorities Private Owners Corporations Urban Renewal Transportation; Departments of Utilities Appraisals Appraisal Reviews Expert Testimony Litigation Support

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 specific procedures and formats can result in the disqualification of an appraisal. Federal Appraisal, LLC provides HUD appraisals. Rent Comparability Studies for the Section 8, Mark to Market Programs and Other Programs. The professionals at Federal Appraisal have been providing rent comparability studies for various HUD programs for over five years. Federal Appraisal has developed proprietary software that fully automates the HUD appraisal forms as well as the accompanying narrative report. Our proprietary software standardizes our work product and thus, ensures product quality, maximal acceptance by HUD, and a cost-effective service delivered quickly. Federal Appraisal also provides full narrative appraisals, and market and feasibility studies for HUD. Feel free to call us to discuss our qualifications, references, and their local expertise.

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 taxes and audit issues that impact real and personal property, including: Purchase Price Allocation Studies Cost Segregation Studies Transfer Taxes Gains Taxes Income Taxes Estate & Gift Appraisals and Consulting Impairment Studies Federal Appraisal, LLC has solutions for the following uncommon issues impacting real property: 1031 Like-kind Exchanges Bargain/liquidation purchases/sales Barter agreements Before & after tax cash flow & income forecasts Before & after tax returns & yields studies Below market rate loan from parent Business Values Casualty/losses Charitable contributions/Gifts Damages estimates Depreciation & cost segregation property Due diligence services Easements Exchange basis FASB 141 / 142 Fixed asset registers Foreclosure/recapitalization GASB 31 Gift tax appraisals Goodwill High basis / low value reorganization Impairment studies Incorporation Increased basis in property prior to disposition Intangibles Landmark easement contributions Litigation support & expert testimony Portfolio & mass appraisals Private REIT’s Real property tax reviews REIT issues Sale/lease backs & LILO’s Self-managed real estate 401k’s Structured leases Synthetic leases Tax estimations & projections Tax shelters Useful life studies Valuation management & audits Valuation/real estate study reviews See our Asset & Property Type page for more information.