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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,
its 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, its
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 elses, 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 horses 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.
_________________________________________________________________________
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 Horsemens 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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