Uniform Appraisal Standards for Federal Land Acquisitions (Yellowbook) Appraisals Federal Appraisal LLC regularly provides Yellowbook appraisals. The federal government has their own set of standards for appraisals and appraisal reviews performed on properties that will be acquired by the federal government. These standards are noted in the Uniform Appraisal Standards for Federal Land Acquisitions (UASFLA). The current edition of the Uniform Appraisal Standards for Federal Land Acquisitions (published in 2016) is the Sixth Edition. Federal Appraisal is well versed in the requirements and extra level of appraisal due diligence and reporting that is needed to comply with the standards set forth by the UASFLA. These Yellowbook appraisals serve several purposes in the eminent domain process. They are intended to protect the property owner so that they receive just compensation. They also protect the federal government (and by extension, its citizens and taxpayers) to not overpay for a property.

Uniform Relocation Act (URA) Compliant Appraisals Federal Appraisal regularly performs appraisals that comply with the Uniform Relocation Act appraisal standards. URA compliant reports regularly also comply with Yellowbook standards, and Federal Appraisal routinely performs appraisals that comply with Yellowbook standards. The Uniform Relocation Assistance and Real Property Acquisition Act (URA), is a federal law that establishes minimum standards for federally funded programs and projects that require the acquisition of real property (real estate) or displace persons from their homes, businesses, or farms. The URA's protections and assistance apply to the acquisition, rehabilitation, or demolition of real property for federal or federally funded projects. The URA’s objectives are listed as follows: To provide uniform, fair and equitable treatment of persons whose real property is acquired or who are displaced in connection with federally funded projects To ensure relocation assistance is provided to displaced persons to lessen the emotional and financial impact of displacement To ensure that no individual or family is displaced unless decent, safe, and sanitary (DSS) housing is available within the displaced person's financial means To help improve the housing conditions of displaced persons living in substandard housing To encourage and expedite acquisition by agreement and without coercion Agencies conducting a program or project under the URA must carry out their legal responsibilities to affected property owners and displaced persons. Agencies should plan accordingly to ensure that adequate time, funding, and staffing are available to carry out their responsibilities. Some of those responsibilities for Real Property Acquisition include: Appraise property before negotiations Invite the property owner to accompany the appraiser during the property inspection Provide the owner with a written offer of just compensation and a summary of what is being acquired Pay for property before possession Reimburse expenses resulting from the transfer of title such as recording fees, prepaid real estate taxes, or other expenses

Appraisal of Single-family Homes, Condominiums, Cooperatives Federal Appraisal has been appraising Single-family Homes, Two to Four Family Housing, Condominiums, and Cooperatives for 36 years. From estates to townhomes, suburban homes to condos and coops, properties amid blight and urban renewal to urban, suburban, and rural housing, Federal Appraisal, LLC appraises housing. We appraise for the financing, feasibility, development, and construction through all aspects of operations, and then divestment, re-positioning, redevelopment, and sometimes bankruptcy. Since we specialize in complex appraisal issues, many of our residential assignments involve estates, gift taxes, condemnation, disputes, and litigation. As a national appraisal company, we have appraised homes in many of the major markets in the United States. We specialize in portfolio valuations, and appraisals for accounting, tax, and legal purposes for all types of housing including but not limited to: single-family to four family housing luxury rental, condo, or coops in CBDs Duplexes to townhouses feasibility, planning, zoning, financing, market studies HUD rent studies (RCSs) Subdivisions, single-family homes, townhouses, and/or planned developments Our clients utilize our appraisals and advice for numerous purposes, including: financing, development, feasibility, marketing investing due diligence; equity and debt tax management; property taxes, income taxes, sales, and transfer taxes gift and estate planning litigation tax and investor reporting, IRS, depreciation, cost segregation, purchase price allocation, ASC 805 acquisition or disposition due diligence

Hotels, Resorts, Casinos, Restaurants, and Hospitality Properties Appraising hospitality assets requires many special appraisal skills. There is a great variety of hospitality assets. These assets include a combination of business intangibles, personal property and real property. Federal Appraisal is specifically qualified with its unusual mix of cross appraisal disciplines. Federal Appraisal has business, real and personal property appraisal experts. We have designated business and personal property appraisers, and we have designated and state certified (licensed) real property appraisers, all with years of experience working on hospitality. We appraise: hotels (all types) restaurant (all types) casinos resorts Our appraisals are utilized for: development, feasibility or market studies financing tax and investor reporting, IRS, depreciation, cost segregation, purchase price allocation, ASC 805 property tax assessment and appeals gift and estate tax acquisition or disposition due diligence