Welcome to The Breus Group, LLC

We offer Qualified Appraisals and appraisal summaries of Life Insurance Policies and other charitable gifts by a Qualified Appraiser.

Alan Breus, CLU, ChFC is a certified member of the nationally recognized Appraisers Association of America, Inc. with 40 years of insurance consulting experience who specializes in this field of Planned Giving support.

The newly signed Pension Protection Act of 2006 sets new and specific IRS reporting standards for both the Appraisal and the Appraiser of non-cash contributions including gifted Life Insurance and Annuity policies.

The appraiser must now declare, in the appraisal, that they are qualified to appraise this property because of their background, experience, education and membership in a professional appraisal association.

Therefore: for tax returns filed after February 16, 2007 the appraiser must now meet the following additionally mandated requirements:

• having successfully completed college or professional-level appraisal coursework with relevancy to the subject property,
• have at least two years experience in the trade or business of buying, selling or valuing property like the subject property, and
• fully describe in the appraisal his/her education and experience that qualify him or her to value property like the subject property.

PPA 2006 can be found at: www.dol.gov/EBSA/pensionreform.html

Contact Us

For more information please contact us or download the Appraisal Request Form (PDF).