North American Equine Services, LLC.
Specializing in Equine Litigation Consulting and Horse Appraisals.

Initial Complimentary Phone Consultation - 1-800-575-1669

“CERTIFIED” Horse Appraisals From NAES


NAES is the leader in multiple breed of equine appraisals.
We can give you the most accurate and professional certified appraisal in the industry.
Our discounts apply to Associations, Barns and Multiple Horses. Call for a free quote.

Featuring Case of the Month

Proving again that the truth is stranger than fiction. I’ll be picking out a specific case out of the hundreds I’ve worked on in the past years and give you a brief rendition of the facts and outcome.

Taking advantage of situations that have occurred to others may lead you to say things to yourself like, “Boy I’m glad that didn’t happen to me!” Anyway, for sheer entertainment value, you’ll like them.

After reading the Case of the Month, please feel free to call or e-mail with any questions or comments.

The Case of the Month for May 2008...

...
The Department of Justice in the middle district of Florida retained me to review the case aspects of a horse trainer filing for bankruptcy.

After hearing deposition testimony from various witnesses, I found that the relatively inexperienced taxpayer really did a fairly good job of trying to operate in the black. He made many mistakes but honestly tried to fulfill the requirements of IRS Section 183, dealing with business versus hobby losses.

The taxpayer made many mistakes in the business’s 10 year tenure, but the IRS doesn’t necessarily hold that against the taxpayer. As a result, the Federal Bankruptcy Court allowed the taxpayer to discharge his debts of around $400,000.

The taxpayer proved that simply being “dumb” about the horse business is not always held against you. (Remember, I am NOT an attorney, so always consult with your tax attorney first).




David D. Johnson – Senior Equine Appraiser
(Designation from the American Society of Equine Appraisers, number 1050)




What is a "Certified Appraisal?", or CMEA, (Certified Master Equine Appraiser)

As a potential purchaser of horse appraisal services, it’s important that you have a clear idea as to items that go into making an appraisal "CMEA" designated by NAES.

1). The potential appraiser should be able to show that he or she has gone out of the way to learn and use common standard appraisal practices. Even though the term "Certified" is used frequently it needs to apply to the individual themselves, not just the fact that they "passed" a course examination. Since the aquisition of comparative sale prices is so difficult, the client must make sure that the appraiser has a more than significant background in the horse business; (IE, it’s not enough to have merely owned and loved horses).

When any other horse appraiser states they are "Certified," it only means they have taken the courses offered by an institution. The level of requirements which apply to our appraisers is significantly above anyone else’s, and only after rigorous testing will appraisers be able to use the term "Certified Master Equine Appraiser."

The primary goal of the appraiser at the outset is to convince the client that he or she really knows the specific business.
The potential client must feel that the appraiser can realistically provide a totally unbiased evaluation of their animal.

2). Taking the Preliminary and Advanced appraisal courses offered by the ASEA from Twin Falls, ID often gives the appraiser a systematic method in the actual appraisal preparation, which is good; (The ASEA "Certifies" that the individual has taken the courses. See paragraph 2 above in section 1). Please note that David D. Johnson has taken both the beginning and advanced schools offered by the ASEA and is one of the very few Senior Equine Appraisal Specialists in North America.

3). In addition, the good appraiser should have been active in many facets of the horse world; IE, showing, judging, show management, auctioneering, sales, etc. Participation in national associations can also give the "Current" appraiser the broad perspective necessary to give an accurate portrayal of a horse’s worth.

A client must feel that the appraiser can professionally withstand the vigorous questioning of an opposing attorney since all documents are open to hard-nosed legal review.

At NAES we take great pride in awarding the CMEA designation, stamping and thus guaranteeing the accuracy of the dollar amount placed on your horse.
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If you or your farm belongs to any of the following associations, call us and see if you can qualify for a substantial discount on your next horse appraisal.

Some of many associations that are included are:

1. USEF – United States Equestrian Federation (formerly the AHSA)

2. AQHA – (American Quarter Horse Association)

3. APHA – (American Paint Horse Association)

4. USDF – (United States Dressage Federation)

5. AHA – (Arabian Horse Association)

6. NRHA – (National Reining Horse Association)

7. USET – (United States Equestrian Team)

8. PCHA – (Pacific Coast Horse Shows Association)

9. ApHC – (Appaloosa Horse Club)

10. PHA – (Professional Horsemen’s Association)

11. American Hanoverian Society

12. American Saddlebred Horse Association

13. American Trakehner Association

14. American Warmblood Association

15. IHSA – (Intercollegiate Horse Shows Association)

16. International Andalusian/Lusitano Horse Association

17. US Eventing Association

18. Welsh Pony/Cob Association

19. USTA – The United States Trotting Association

20. Paso Fino Horse Association

21. The English Warmblood Association


Please call us and see if your association qualifies.

The Following is a Recent List of Breeds Appraised:

Various horses NAES has been asked to appraise:

Gypsy Vanner
Argentine Thoroughbred
Akal-teke
British Riding Pony
American Hackney Horse
Paso Fino
Peruvian Paso
Pentabian
Azteca
Belgian Cleveland Bay
Clydesdale
Lusitano
Morab
Pinto
Tennessee Walking Horse
Arabians
Half Arabians
Pintabian
Morgans
American Standardbred Race Horses
American Saddlebred show horses
Thoroughbred race horses
Friesians
Mules
American Quarter Horses
Dutch Warmbloods
Mecklenburg
Thoroughbred/Warmblood crosses
Holsteiners
Trekehners
Draft Horses
Welsh ponies
Connemara Ponies
German Riding Ponies
National Show Horses
Appaloosas
American Paint Horses
Oldenbergs
Andalusians
Miniature Horses
Thoroughbred Paint Horses
Missouri Foxtrotters
Westphalians
Frozen Semen Straws used in AI, (artificial insemination for breeding process)

Contact NAES with your comments.


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