{"id":621,"date":"2015-10-12T08:01:15","date_gmt":"2015-10-12T15:01:15","guid":{"rendered":"http:\/\/www.rbillingslaw.com\/blog\/?p=621"},"modified":"2015-09-29T11:26:32","modified_gmt":"2015-09-29T18:26:32","slug":"planning-for-art-collectors","status":"publish","type":"post","link":"http:\/\/www.rbillingslaw.com\/blog\/planning-for-art-collectors\/","title":{"rendered":"Planning for Art Collectors"},"content":{"rendered":"<div id=\"attachment_622\" style=\"width: 243px\" class=\"wp-caption alignnone\"><a href=\"http:\/\/www.rbillingslaw.com\/blog\/wp-content\/uploads\/2015\/09\/ZoffanyDetail.jpg\"><img aria-describedby=\"caption-attachment-622\" loading=\"lazy\" class=\"size-medium wp-image-622\" src=\"http:\/\/www.rbillingslaw.com\/blog\/wp-content\/uploads\/2015\/09\/ZoffanyDetail-233x300.jpg\" alt=\"Detail of Uffizi Gallery by Johann Zoffany\" width=\"233\" height=\"300\" srcset=\"http:\/\/www.rbillingslaw.com\/blog\/wp-content\/uploads\/2015\/09\/ZoffanyDetail-233x300.jpg 233w, http:\/\/www.rbillingslaw.com\/blog\/wp-content\/uploads\/2015\/09\/ZoffanyDetail-795x1024.jpg 795w, http:\/\/www.rbillingslaw.com\/blog\/wp-content\/uploads\/2015\/09\/ZoffanyDetail.jpg 893w\" sizes=\"(max-width: 233px) 100vw, 233px\" \/><\/a><p id=\"caption-attachment-622\" class=\"wp-caption-text\">Detail of Uffizi Gallery by Johann Zoffany<\/p><\/div>\n<p>I\u00a0could happily get lost in a museum.\u00a0Vermeer and Van Gogh, Durer and David are favorite painters. Greek sculpture and Gothic architecture fascinate me. I love art.\u00a0I can understand the desire to own a masterpiece.<\/p>\n<p>But valuable art creates unique estate planning problems. Fortunately, the ABA has just come out with the\u00a0Handbook of Practical Planning for Art Collectors and Their Advisors, by Ramsay Slugg.<\/p>\n<blockquote><p>After a brief discussion of the art market generally, the author introduces and explains a client-focused process that can be used when advising art collectors. This includes explaining both the income, estate and gift tax consequences of various options, as well as the important and often emotional non-tax considerations of collecting and disposing of art.<\/p><\/blockquote>\n<p>You can find the ABA site to order a copy <a href=\"http:\/\/shop.americanbar.org\/eBus\/Store\/ProductDetails.aspx?sc_jid=150730AP&amp;sc_rec=&amp;sc_channel=email&amp;sc_cid=5430792-15F&amp;sc_sid=&amp;CUSTOMER_NUMBER%3B=&amp;productId=186058897\" target=\"_blank\">here<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I\u00a0could happily get lost in a museum.\u00a0Vermeer and Van Gogh, Durer and David are favorite painters. Greek sculpture and Gothic architecture fascinate me. I love art.\u00a0I can understand the desire to own a masterpiece. But valuable art creates unique estate &hellip; <a href=\"http:\/\/www.rbillingslaw.com\/blog\/planning-for-art-collectors\/\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[161,4,140],"tags":[187,189,10,188],"_links":{"self":[{"href":"http:\/\/www.rbillingslaw.com\/blog\/wp-json\/wp\/v2\/posts\/621"}],"collection":[{"href":"http:\/\/www.rbillingslaw.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.rbillingslaw.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.rbillingslaw.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.rbillingslaw.com\/blog\/wp-json\/wp\/v2\/comments?post=621"}],"version-history":[{"count":2,"href":"http:\/\/www.rbillingslaw.com\/blog\/wp-json\/wp\/v2\/posts\/621\/revisions"}],"predecessor-version":[{"id":624,"href":"http:\/\/www.rbillingslaw.com\/blog\/wp-json\/wp\/v2\/posts\/621\/revisions\/624"}],"wp:attachment":[{"href":"http:\/\/www.rbillingslaw.com\/blog\/wp-json\/wp\/v2\/media?parent=621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.rbillingslaw.com\/blog\/wp-json\/wp\/v2\/categories?post=621"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.rbillingslaw.com\/blog\/wp-json\/wp\/v2\/tags?post=621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}