B. Fletcher & Associates At The Forefront Of New Requirements For Qualified Appraisal and Qualified Appraiser As Defined In IRS Notice 2006-96 »»More

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U.S. Legislation Revives Fractional Gifts
by Paul Roy

Nearly 20 years ago the US Tax Court in the Winokur case upheld the right of a collector to make a partial gift of artwork to charity and claim an income tax deduction for the portion contributed. »»More [PDF]

Questioning the Chinese Embargo
by James D. Frankel

The art and antiques trade has always been subject to economic and political vicissitudes, but a recent request by the Chinese government will, if granted, wield it one of its most irreparable blows yet. »»More [PDF]

Beautiful Assets: Art as an Investment
by Jianping Mei and Michael Moses

For centuries wealthy individuals and institutions have collected art for aesthetic pleasure. As fine art has appreciated in value over time, it has become an area of interest to investors. The data presented here provides information that may serve useful to those considering the addition of fine art as a long-term investment. As a caveat, financial decisions should always be made based on the risk/return and time horizon preferences of the individual investor as well as with the advice of experts. »»More [PDF]

by Wendell Garrett

The evaluation or appraisal of antique objects may be based on two very different premises: one, worth based on an assessment in money, and two, value based on aesthetic excellence or historical significance and other desirable qualities (i.e., rarity) that command esteem. »»More

Trendy Wine Furniture
by Brigitte Fletcher

In his Works In Architecture of 1778, Robert Adam expressed the opinion that his countrymen liked to partake of wine more so than the French.1 The considerable amount of wine indeed consumed by the English upper class, and their French and colonial American counterparts, required furniture forms to accommodate the storing, chilling, and serving of this convivial beverage, with craftsmen specializing in its manufacture. »»More

MAMLUK CARPETS - Legacy of the Conquering Nomads
by Roy Chatalbash

Among the most exotic carpets woven during the classical era were the ones made in Egypt between the mid-thirteenth and the sixteenth century. Their unusual appearance reveals an amazing story of how art is transformed by the meeting of different cultures. »»More

Connoisseurship: The Pursuit of the Ideal
by Wendell Garrett

Style is centaur, joining what nature, it would seem has decreed must be kept apart. It is form and content, tenor and type, shape and sort, woven into the texture of every art and every craft. It is difficult to disentangle the multiplicity of meanings and to unriddle the thicket of metaphors that have accrued to the word "style," this familiar yet really strange being, style the centaur. »»More

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Spring 2008 - Gifts of Art to Institutions - Recently, a friend from Europe commented on how amazingly generous Americans are; so true. One only has to consider the significant works of art that are gifted to American museums by private collectors on a regular basis, to the point that donations have become a vital part of our culture and a major resource for our museums. »»More [PDF]

Summer 2007 - HIGHER AND HIGHER - In the 21st Century our minds have integrated global thinking. In our daily lives we readily and somewhat unconsciously incorporate a world-wide approach to the realms of finance, the environment, education, research and medicine. »»More [PDF]

Winter 2006 - ART & MONEY - GROWTH + INCOME = THE BEST POSSIBLE SCENARIO - It’s 2006 and there is no longer any doubt that art has become a recognized asset class in the minds of most investors – a “must-have” as well as an “already have” in a diversified portfolio. »»More [PDF]

Fall 2006 - BUILDING AN ART COLLECTION - A great collection is like a great meal, with juxtaposed flavors, colors, and tastes that complement and reinforce each other; a feast that reflects the best quality in ingredients, wine, and presentation. »»More [PDF]

Fall 2005 - THE LEGACY OF COLLECTIONS - “Dying is the most embarrassing thing that can ever happen to you because someone’s got to take care of all your details.” This quote by Andy Warhol only verifies that the road to trouble is sometimes paved with good intentions. »»More [PDF]

Spring 2005 - KEEPING UP WITH ART VALUES - In serving our clients our role is to assist them in protecting the value of theircollections by, among other things, increasing their awareness of values. »»More [PDF]

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B. Fletcher & Associates, LLC75 Arlington St, Ste 500Boston, MA 02116Tel: 617-228-4667Fax: 617-228-4668contact