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An Uptick in Art Rental Appraisal Requests

What are the causes and consequences?

The final months of 2020 saw a significant uptick in art rental appraisals. While perhaps an unusual trend in the art market, this uptick didn’t much surprise estate planners. As Joe Biden emerged as the front-running presidential candidate by late summer, his proposals for tax reform elicited an increasing number of questions from high-net-worth individuals, including those with significant art collections, regarding the implications for their tax planning. 

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