Our Services
Installation view of A Path Less Traveled, a joint exhibition by Joel Cooner Gallery and Keijsers Koning, December 2023 – January 2024.
What We Offer
Insurance Coverage, Claims, and Settlement
When the unexpected occurs, having an experienced advocate in your corner makes all the difference. Proper insurance begins with an accurate appraisal. Knowing what your art is truly worth is the first step to insuring it correctly, so your collection is neither under protected nor overexposed. Keijsers Koning Appraisals works closely with collectors, institutions, and their insurers to deliver accurate, well-documented valuations that protect the full value of your holdings. Our process is thorough and sensitive to the urgency these situations demand. We determine the accurate replacement value for coverage compliant with your insurance carrier's requirements, and each appraisal includes color digital images and full catalogue descriptions for every item, with values supported by appropriate market comparables. In the event of damage or loss, we provide pre-loss, post-loss, post-restoration, and loss-in-value appraisals to aid the insurance claim process. All reports are USPAP-compliant, built on transparent research and methodology, and accepted by all major fine art insurance carriers. Safeguard your valuables and secure your peace of mind.
All insurance appraisals are:
• USPAP-compliant
• Accepted by all major fine art insurance carriers
• Inclusive of color digital images and full catalogue descriptions for every item
• Supported by appropriate market comparables
• Available as pre-loss, post-loss, post-restoration, and loss-in-value appraisals for claims
Non-Cash Charitable Donation
Giving art a meaningful second chapter is one of the most rewarding aspects of this work. Under IRS regulations, charitable donations of artwork valued at more than $5,000 require a qualified appraisal prepared by a qualified appraiser. We provide these appraisals for contributions to museums, universities, and nonprofit organizations, supplying the documentation needed for IRS compliance on Form 8283 (Noncash Charitable Contributions) so that your generosity is properly recognized and your deduction is fully substantiated.
Keijsers Koning Appraisals has supported major donations to institutions including the Metropolitan Museum of Art, the Museum of Modern Art, the Whitney Museum of American Art, the Art Institute of Chicago, and the Blanton Museum of Art. We take the time to understand the significance of each piece you choose to give, bringing the same care to your philanthropic goals as we do to every other facet of our work.
All donation appraisals are:
• USPAP-compliant
• Fully compliant with IRS requirements for qualified appraisals
• Backed by transactional data and market analytics
• Accompanied by the documentation required for IRS Form 8283
Estate & Gift Tax and Estate Planning
Secure your legacy and protect your heirs and beneficiaries with comprehensive appraisals that bring clarity to even the most complex holdings. A thoughtfully appraised collection is the foundation of a well-executed estate: understanding the value of your assets supports informed decisions about gifting, equitable distribution, and a smooth transition of assets to the next generation.
Keijsers Koning Appraisals partners with collectors, beneficiaries, and their attorneys, accountants, and financial advisors to provide fair market value appraisals relied upon for estate and gift tax planning. Art collections held at death are subject to federal estate tax based on their fair market value as of the date of death or the alternate valuation date, while lifetime gifts of artwork require qualified appraisals to establish value for gift tax purposes. In both cases, the IRS requires that valuations be conducted by qualified appraisers and documented in USPAP-compliant reports.
Fair market value is defined as the price at which property would change hands between a willing buyer and a willing seller, neither under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. Applying this standard to fine art calls for careful analysis of auction results, private sale data, dealer pricing, exhibition history, provenance, condition, and broader market dynamics. We prepare qualified appraisals for estate and gift tax filings, including valuations reported on IRS Form 706 (Estate Tax Return) and Form 709 (Gift Tax Return), structured to meet the documentation requirements of Treasury Regulation §20.2031-6 and prepared with the understanding that they may be subject to IRS examination.
Throughout, our work is conducted with discretion and deep respect for the legacy you have built, helping to ensure that your collection is understood, valued, and stewarded according to your wishes for generations to come.
All estate and gift tax appraisals are:
• USPAP-compliant
• Conducted at fair market value as defined for federal estate and gift tax purposes
• Backed by transactional data and market analytics
• Structured for IRS Form 706 (Estate Tax Return) and Form 709 (Gift Tax Return), in compliance with Treasury Regulation §20.2031-6
• Prepared to withstand IRS examination
Equitable Distribution & Litigation Support
When fine art must be divided or its value contested, an impartial and expertly researched valuation makes fair, informed decisions possible. Whether you are navigating a divorce, a partnership dissolution, a family distribution, or a contested estate, the seasoned professionals at Keijsers Koning Appraisals provide independent opinions of value tailored to your situation, bringing clarity and objectivity to circumstances that are often as emotionally complex as they are financially significant. Valuation disputes involving fine art arise in a wide range of contexts, from cooperative divisions of property to adversarial proceedings such as estate contests, insurance coverage disputes, damage claims, and fraud allegations. In each, the parties, and where applicable the court or arbitration panel, rely on an independent, well-documented opinion of value from a qualified expert.
When a matter proceeds to litigation, the standard is higher still. Our reports are prepared with the expectation of adversarial scrutiny: the methodology must be defensible, the comparable data verifiable, and the reasoning sound enough to withstand cross-examination. This degree of documentation and analytical rigor exceeds standard appraisal practice, and it is the level we bring to any engagement where a valuation may be challenged.
All litigation and distribution appraisals are:
• USPAP-compliant
• Impartial and independent, with no financial interest in the outcome
• Backed by verifiable comparable data and market analytics
• Prepared to withstand adversarial scrutiny and cross-examination
• Suited to divorce, partnership dissolution, estate disputes, and insurance or damage claims
Our appraisers are available to serve as expert witnesses and provide testimony as needed.
Art-Secured Lending
Your collection represents significant value and accessing that value should be a straightforward process. Art-secured lending has become an established component of collection finance, allowing collectors and institutions to leverage their holdings with confidence. We prepare precise, lender-ready appraisals that reflect current market conditions and support sound credit decisions, all without compromising the integrity of the valuation.
Lenders extending credit against fine art require independent appraisals to establish the value of the collateral, assess concentration risk, and determine appropriate loan-to-value ratios. A collateral appraisal serves a distinct purpose from an insurance or estate valuation: the lender needs to understand not only a work's current market value but also its liquidity, meaning how readily it could be sold, through which channels, and within what timeframe in a default scenario. These factors directly shape lending terms and risk assessment.
Keijsers Koning Appraisals provides collateral appraisals for banks, specialty lenders, and family offices extending art-backed credit facilities. Each report addresses both fair market value and the practical considerations relevant to collateral assessment, including marketability, condition, title clarity, and the depth of the artist's secondary market.
All collateral appraisals are:
• USPAP-compliant
• Fair market value determinations supported by comparable sales analysis
• Focused on practical considerations relevant to collateral assessment
• Structured to support loan-to-value and concentration-risk assessment
Collection Planning
A collection is never static. Works acquired years ago may have changed significantly in value, and the decisions in front of you, whether to hold, sell, donate, or redistribute, deserve to be grounded in what the market reflects today. A collection planning appraisal provides that current valuation, whether for a single significant work or across an entire collection.
Unlike appraisals driven by tax deadlines or insurance requirements, these engagements are shaped by the needs of living collectors and active trusts making real decisions. A trustee weighing disposition options for a major work, a collector considering a sale at auction, a family office assessing the current composition of its holdings, or a buyer seeking an independent opinion before committing to an acquisition: each calls for valuation rooted in present market conditions.
Keijsers Koning Appraisals provides collection planning appraisals for private collectors, family trusts, and fiduciaries who need to understand value in the context of a decision. This includes pre-acquisition valuations for buyers considering purchases at the highest levels of the market, where an independent assessment of asking price against comparable data is essential before capital is committed. Each report is prepared to the same USPAP-compliant standard as our tax and insurance work, ensuring the valuation remains defensible should it later support a transaction, donation, or estate planning purpose.
All collection planning appraisals are:
• USPAP-compliant
• Grounded in current market conditions and comparable sales data
• Suited to hold, sell, donate, or redistribute decisions
• Available for a single work or an entire collection
• Defensible for later transaction, donation, or estate planning use