News & Analysis as of

Art Collections

Adler Pollock & Sheehan P.C.

What’s My Collection Worth? Proper Estate Planning is Important When Accounting for Works of Art

If you possess paintings, sculptures or other art pieces, they may represent a significant portion of your estate. Thus, these assets must be properly accounted for in your estate plan....more

Offit Kurman

Not Properly Insuring a Collection

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Accidents happen—whether a piece of artwork or a collectible is damaged in shipping, affected by fire or water or even knocked over by Steve Wynn’s elbow. Having the right insurance in place can help mitigate financial losses...more

Offit Kurman

Adopting the Moving Van Approach

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When it comes to estate taxes, the Internal Revenue Service (IRS) expects all tangible personal property to be properly reported on Schedule F of Form 706. This includes any valuable assets such as art collections, antiques,...more

Offit Kurman

The Top 10 Mistakes Made When Planning for Art and Other Collectibles: A Guide for Professionals and Their Clients - Mistake #1

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Navigating the tax landscape for art dealers, investors, and collectors can be a complex endeavor, but proper classification is key to maximizing tax savings and avoiding pitfalls....more

Sullivan & Worcester

Allentown Art Museum to Auction Cranach Painting Once Owned by Collector Persecuted in Nazi Germany

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I was proud to advise the Allentown Art Museum, which announced today that it has reached an agreement with the heirs of Henry and Hertha Bromberg concerning Portrait of George, Duke of Saxony by Lucas Cranach the Elder and...more

Sullivan & Worcester

Schiele Drawing Returned to Heirs by Family that Also Fled Nazi Persecution

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I attended today’s press conference at District Attorney Alvin Bragg, Jr.’s office in Manhattan at which a drawing by Egon Schiele, Seated Nude Woman, Front View, was transferred to the heirs of Fritz Grünbaum. I represent...more

Flaster Greenberg PC

What To Do If You Inherit Fine Art: Flaster Greenberg

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Inherited art can be sentimental, beautiful, and valuable, but it can sometimes feel overwhelming. Depending on your personal situation, you have several options: you can keep and preserve the artwork, donate it to charity,...more

Conyers

The Artful Trustee: Practical Tips for Holding Artwork in Trust Structures

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Acquiring artworks, antiques, and other collectibles is a common pastime of private clients, for reasons that can vary greatly from profit-making to maintaining cultural ties, or simply as a general reflection of their...more

Sullivan & Worcester

Best Practices for Nazi-Era Art Presented at Special Event in Washington

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I was honored to be among the speakers this week at the United States Holocaust Memorial Museum on March 5, 2024. Convened by the World Jewish Restitution Organization and the U.S. State Department, the event announced the...more

King & Spalding

Beyond the Palette: Issues in art disputes in the English Courts

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Fine art is big business. The three most expensive paintings to have ever been sold – Salvator Mundi by Leonardo da Vinci, Interchange by Willem de Kooning and The Card Players by Paul Cézanne – have an inflation-adjusted...more

Gray Reed

The Fine Print: IRS Examination of Artwork

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Many taxpayers have art collections. However, the art collections of some high-net-worth individuals, family offices, and business taxpayers may draw the unwanted eye of the IRS. With the increased focus on auditing...more

White and Williams LLP

Fine Art Losses – “Canvas” the Subrogation Landscape

If a fire or flood destroys a high-net-worth client’s fine art collection, an insurer who pays out a claim related to the loss has an incentive to pursue subrogation. This article explores some of the issues an insurer should...more

Sullivan & Worcester

Thyssen-Bornemisza wins Pissarro painting sold under Nazi duress by Lilly Cassirer

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The U.S. Court of Appeals for the 9th Circuit ruled on January 9, 2024 that the Thyssen-Bornemisza Collection Foundation in Madrid is the owner of Rue Saint–Honoré, après-midi, effect de pluie (1892) by Camille Pissarro, a...more

Sheppard Mullin Richter & Hampton LLP

Titleless Tales of the Headless

In August 2023, the New York District Attorney’s (NYDA) Antiquities Trafficking Unit, which specializes in investigating looted artifacts, seized a headless statue valued at $20 million from the Cleveland Museum of Art (CMA)...more

Kohrman Jackson & Krantz LLP

The Case of the Missing Head: Cleveland Museum of Art’s Battle Over Bronze Statue’s Origin

No, this isn’t a Halloween-themed piece about the infamous Cleveland Torso Murderer from the 1930s, but an issue that is less sensational but far more contemporary — the quest to return looted art to its rightful owners....more

ArentFox Schiff

Estate Administration – The Not-So-Hidden Exception to Self-Dealing Prohibitions

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Private foundations are a favored vehicle for many charitably inclined clients — particularly those who seek to take a hands-on approach to their charitable mission while establishing a lasting legacy for their families....more

ArentFox Schiff

Self-Directed IRAs and the Prohibited Transaction Rules – Part 1

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Part 1: Permitted Investments and Compliance - The self-directed individual retirement account (IRA) is an increasingly popular option for an IRA account owner, especially those owners who have significant net worth and...more

Sullivan & Worcester

German High Court Rules Painting Will Stay Listed in Nazi-Era Lost Art Provenance Database

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(Germany’s highest court issued a much-anticipated ruling on a challenge by a collector to the listing of his painting in the so-called Lost Art database in Magdeburg, Germany. The Bundesgerichtshof (BGH) ruled that the...more

WilmerHale

Money Laundering In The UK Art Market: Key Risks, AML Rules

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We have been writing a lot recently about trends in the global market for fine art. One specific area that deserves attention is steps taken to stamp out laundering illicit funds via the art market, such as through auctions...more

Sullivan & Worcester

Van Gogh Dispute and Temporary Exhibition Loan Collide at Detroit Institute of Arts

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A new lawsuit seeking to seize a painting by Van Gogh currently at the Detroit Institute of Arts for the show “Van Gogh in America,” a painting which the plaintiff alleges was unlawfully taken has brought back into focus the...more

Sheppard Mullin Richter & Hampton LLP

For US Art Collectors Shopping in the UK, the Dollar’s Strength is Deceiving

The strength of the US dollar against the British pound – at present, the pound has dropped nearly 18% since the beginning of 2022 – would appear to make the purchase of art and other cultural property in the UK and Europe...more

Sheppard Mullin Richter & Hampton LLP

NY Museums Required to Label the Last Prisoners of World War II

The artworks stolen by the Nazis are the last prisoners of World War II.  – Ronald Lauder, Woman in Gold Ferdinand Bloch-Bauer was a wealthy sugar magnate in Vienna, Austria where his six Gustav Klimt paintings were housed....more

Sullivan & Worcester

New Law Requires Museums in New York to Display Information About Nazi Art Looting, May be More Complicated than it Looks

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New York Governor Kathy Hochul has signed into law a new requirement requiring museums to indicate publicly any object in their collection that was displaced by the Nazis as part of what Congress has rightly called the...more

Sullivan & Worcester

“ENABLERS Act” Pursues Art Market but Threatens Longstanding Protections Against Government Intrusion

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Consistent with efforts in recent years to apply banking laws to the art market, the prospects of passage of a bill in Congress that would apply those rules to a broad category of advisors and attorneys have recently...more

The Rodman Law Group, LLC

NFTs & The Greater Fool Theory – Are They Related?

With NFTs becoming such a thriving sector of cryptocurrencies, some big-name billionaires disagree whether NFTs are worth all the hype they receive. In a recent interview, Bill Gates mentioned how he is not a fan of...more

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