Retrospective Appraisal

A Retrospective Appraisal provides an opinion of value with an Effective Date in the past. It is often used in connection with Appraisal Expert Witness testimony and requires highly-trained—highly-skilled—highly-credentialed discipline-specific and multidisciplinary review appraisers with decades of experience that are specifically trained and accredited in providing Retrospective Appraisals and in developing and reporting differing opinions-of-value, rebuttal appraisals, and appraisal expert witness testimony.

EDS pioneered the appraisal review profession—a basis for Retrospective Appraisals—and directed the development, writing, and implementation of the appraisal review Principals of Valuation and best practices that are taught to and in use today by professional valuers, legal experts, and government agencies throughout-the-world. We hold the only Royal Institution of Chartered Surveyors (RICS) Appraisal Expert Witness Accreditation Service (EWAS) and Appraisal Dispute Resolution Service (DRS) Certifications in the United States and all of the Americas—one of only a handful of such Appraisal Expert Witness and Appraisal Dispute Resolution Certifications in the world.

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EDS holds the only RICS Expert Witness Accreditation Service and Valuation Dispute Resolution Service Certifications
in the United States and all of the Americas—one of only a handful of such Certifications in the world.

An Elite-Rated member of the peer-voted Super Appraisers® Global Network of internationally-recognized appraisal luminaries.

Prevailing in billions-of-dollars at issue in some of the world’s most important—high-profile—and valuable valuation-related cases.

EDS pioneered the appraisal review profession and directed the development, writing, and implementation of the review appraisal Principals of Valuation and best practices that are taught to and in use today by professional valuers, legal experts, and government agencies throughout the world. Our Retrospective Appraisal services have allowed our clients’ to prevail in billions-of-dollars at issue, and our review appraisals have been cited by U.S. regulators as “The measure by which all review appraisals should be judged.”

Our discipline-specific and multidisciplinary Retrospective Appraisers are internationally accredited ASA/MAI/RICS appraisal instructors and well-published luminaries in the global valuation community. They include Uniform Standards of Professional Appraisal Practice (USPAP) and International Valuation Standards (IVS) and RICS ‘Red Book’ instructors, Value Adjustment Board (VAB) Magistrates, and former state and federal appraisal regulatory compliance officers.

We provide Retrospective Appraisals in all disciplines of appraisal and asset classes, tangible and intangible, i.e., Real Property, Business Valuation, Intellectual Property, Personal Property, and Machinery and Technical Services to clients throughout the world. EDS specializes in providing appraisal expert witness testimony and litigation support services to attorneys and law firms and, in providing appraisal-related Alternative Dispute Resolution (ADR) services as Arbitrator, Mediator, Umpire, and Referee.

EDS Retrospective Appraisals are independent and objective and render credible findings that will withstand challenges and scrutiny from peer reviews, regulatory, judicial, and taxing authorities.

The Intended Use and Scope-of-Work of the Retrospective Appraisal determine the level of complexity and the cost of the report.

REAL PROPERTY (HIGH-VALUE RESIDENTIAL / COMMERCIAL) / INDUSTRIAL:
Real property is defined as all the interests, benefits, rights, and encumbrances inherent in the ownership of the physical real estate. There are several specialties in real property: urban, residential, rural, timber, and ad valorem (property tax). Real property appraisal reviews include services for use in real estate acquisition and disposition, lending, insurance, estate taxes, property taxes, and eminent domain (condemnation), conservation easements, and leasehold interests.

BUSINESS VALUATION / ESOP’ / ENTERPRISE VALUE / BUSINESS INTERRUPTION / ECONOMIC DAMAGES / APPRAISAL-RIGHTS (ARBITRAGE) / ASSET-BACKED SECURITIES:
EDS’ internationally accredited ASA/RICS Business Valuation experts review appraisals of the value of businesses, business ownership interests, ESOP’s, and securities for businesses of all sizes. We also review the value of specific intangible business assets such as patents, trademarks, employment agreements, copyrights, and goodwill.

INTELLECTUAL PROPERTY:
Intellectual property is any product of the human intellect that the law protects from unauthorized use by others. Intellectual property is traditionally comprised of four categories: patents, copyrights, trademarks, and trade secrets.

MACHINERY AND EQUIPMENT AND TECHNICAL SERVICES:
EDS’ internationally accredited Machinery and Technical Services experts perform appraisal reviews of market or liquidation value appraisals for various purposes such as sale, acquisition, ad valorem tax, eminent domain, conservation easement, collateralization, and insurance or residual forecasting.

PERSONAL PROPERTY:
EDS’ internationally accredited Personal Property experts provide appraisal reviews of tangible, movable property that is utilitarian, collectible, decorative, or a combination of the three for specific purposes such as insurance, estate tax, damage claims, donation, sale, dissolution of marriage, and equitable distribution.

MULTIDISCIPLINARY REVIEW APPRAISALS:
A comprehensive review of an appraisal involving two or more components of Real Property, Business Valuation, Intellectual Property, Machinery and Equipment and Technical Services, and Personal Property.