IntroductionIndependent Advisory Services for Collectors We could enhance the value of your collection. As a collector, you are subject to the unpredictable life forces of dollars, disputes, divorce and death. We make it our business to provide expert, independent advice to collectors when any of these becomes an issue; advice that saves time and anguish, and usually adds value. We can provide an entirely free, no-obligation consultation based on your specific collection and circumstances. Laurence C. Zale Associates, Inc. is an independent visual arts advisory firm based in New York. We are not connected to any auction house, dealer, museum, artist or agency. Our expert advice and expertise is provided solely to benefit our clients. Contact us: This e-mail address is being protected from spambots. You need JavaScript enabled to view it |

Executive Summary
Gifts of tangible personal property present complex philanthropic issues such as valuation and tax.
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Many collectors feel an emotional involvement with their artworks, while others view them as disposable assets. The wisest approach is to regard them through
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