Charles Rosoff, ASA, MRICS is President of Appraisal Services Associates in New York City, a firm of appraisers of Fine Art and Antiques & Decorative Arts focusing on providing forensic valuations for dispute resolution and litigation. Our fine art and antique appraisers value individual properties as well as large collections (50,000+). Besides fine art and antique, we value photography, decorative arts, collectibles, residential and office contents since 1984. The appraisals are provided to assist the collector, attorney, accountant, fiduciary, insurance company and claimants in routine filings as well as in litigation and dispute resolution. We also provide tax appraisals based on rental rates, fractional gifts and for fractional ownership discounts when allowed. We also assist in providing blockage discount appraisals for artist^s estates and large collections. We listen very carefully to the needs of our clients, providing a scope of work that can range from a simple consultation to an inspection, summary report, self contained report and testimony. Extensive experience in expert witnessing results in great success equally for both plaintiffs as well as defendants. Frequently both sides stipulate to our reports. Active as an appraiser since 1984, Mr. Rosoff was the Legal Issues Columnist for the American Society of Appraisers Personal Property Journal, taught Appraisal Research Methods at New York University, taught ASA^s PP204 Legal Issues course at several universities from 2003 to 2018 and taught USPAP for ASA NY Chapter. He was Co-Editor of two legal textbooks, Valuation Strategies in Divorce and Valuing Specific Assets in Divorce published by Walters Kleuer. For two years, he participated in two mock trials at the Association of the Bar of the City of New York, and participated as a speaker in the Port-Mortem and Estate Planning program of ALI-ABA, the Advanced Learning Institute of the American Bar Association. He has also delivered at four international conferences held by the American Society of Appraisers, and was a Certified Instructor of Uniform Standards of Professional Appraisal Practice promulgated by the Appraisal Foundation. Furthermore, Mr. Rosoff has testified over 17 times across the United States in Supreme, State and County Courts. State and County Courts.