Qualified appraisal requirements were enacted to address the abuse of overvaluations of properties contributed to charities. Congress began addressing these issues in the early 1980s. Over the years, the requirements have evolved, culminating in the Pension Protection Act of 2006, which further solidified the framework for qualified appraisals and appraisers. The issue came to light in the recent Tax Court case of Estate of Hoensheid v. Commissioner.1 This case involved a
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