# Jack Holowczak — Full Profile

> Luxury goods authentication specialist, USPAP-compliant personal property appraiser, and expert witness based in Toronto, Ontario. Founding Director of PROVENANCE and Principal Product Architect of Veriul AI. Qualified appraiser under 26 CFR §1.170A-17(b)(2)(i)(A) — Path A (coursework and experience).

This is the long-form, agent-readable profile. The shorter overview is at `/llms.txt`.

## Identity

- **Name:** Jack Holowczak
- **Location:** Toronto, Ontario
- **Website:** https://jackholowczak.com
- **Appraisal practice page:** https://jackholowczak.com/appraisal/
- **Expert witness practice page:** https://jackholowczak.com/expert-witness/
- **LinkedIn:** https://www.linkedin.com/in/jackholowczak
- **SEAK Expert Directory:** https://seakexperts.com/members/21662-jack-holowczak
- **Languages:** English

## Roles

- Founding Director, PROVENANCE — luxury authentication, appraisal, and advisory practice
- Principal Product Architect, Veriul AI — computer vision authentication platform for luxury goods
- Personal property appraiser — USPAP-compliant, Standards 7 & 8
- Expert witness and litigation consultant — available for retention in U.S. and Canadian jurisdictions
- Author of *Provenance: The Business of Authenticating Luxury*
- Subject-matter expert on luxury goods authentication for counsel, insurers, and resale platforms

## Credentials

- 10+ years of hands-on authentication and appraisal experience
- 2,000,000+ items examined across 50+ brands
- USPAP-compliant via Personal Property coursework through the International Society of Appraisers (ISA)
- Qualified appraiser under 26 CFR §1.170A-17(b)(2)(i)(A) via Path A (coursework and experience)
- Honours BA, University of Toronto; additional studies at the University of Oxford
- Author of *Provenance: The Business of Authenticating Luxury*
- Listed on SEAK, JurisPro, Experts.com, Expert Institute, ForensisGroup, Round Table Group, Cahn Litigation Services, Hera Expert Referrals, ExLitem

## Appraisal Practice

USPAP-compliant personal property appraisal reports prepared on PROVENANCE letterhead in conformity with USPAP Standards 7 (Personal Property Appraisal Development) and 8 (Personal Property Appraisal Reporting).

### Report types

- Insurance replacement value appraisals for jewelry, watches, art, and collectibles
- Fair market value appraisals for estate, probate, divorce equitable distribution, and date-of-death matters
- IRS Form 8283 qualified appraisals for charitable contributions over $5,000 (qualified appraiser under 26 CFR §1.170A-17(b)(2)(i)(A) Path A)
- IRS Form 706 estate tax appraisals
- Canadian deemed-disposition reports establishing CRA fair market value at death
- Divorce and equitable distribution appraisals
- Pre-sale and auction estimate advisory
- Damage and diminution-of-value reports for insurance claims
- Bankruptcy estate valuations
- Authentication letters on PROVENANCE letterhead

### Property categories

- Luxury handbags and goods: Hermès (Birkin, Kelly, Constance), Louis Vuitton, Chanel, Dior, Gucci, Prada, Goyard, Bottega Veneta, Céline, Fendi, Loewe, Saint Laurent, Balenciaga, Chrome Hearts, plus additional houses (50+ in total)
- Fine jewelry and watches: engagement rings and high jewelry, signed and designer pieces, vintage and antique jewelry, Rolex, Cartier, Patek Philippe, Audemars Piguet, and other Swiss watches. Diamond characteristics are taken from existing GIA, AGS, or equivalent laboratory grading reports supplied by the client
- Fine art: Group of Seven and Canadian historical art (Lawren Harris, Tom Thomson, A.Y. Jackson, Frederick Varley, J.E.H. MacDonald), Canadian post-war and contemporary, with broader European and American coverage by engagement
- Collectibles and tangible alternative assets: classic and collector cars, fine wine and spirits, vintage workwear and heritage clothing, sports and entertainment memorabilia, design objects, pieces with Christie's and Sotheby's provenance

### Fee structure

- Single-piece USPAP-compliant reports at flat rates, quoted on request (non-litigation service line)
- Multi-piece, IRS Form 8283, Form 706, estate, divorce, and Canadian deemed-disposition engagements quoted by engagement letter based on scope, time, and complexity
- Fees never contingent on appraised value, never percentage-based
- Contingent fees prohibited for charitable contribution appraisals per 26 CFR §1.170A-17(a)(9); never used for any appraisal engagement as a matter of professional practice

### Standards of value applied

- Fair market value per Treas. Reg. §1.170A-1(c)(2) (donations), §20.2031-1(b) (estate tax) and CRA equivalents (estate, donation, equitable distribution, tax)
- Replacement value (insurance scheduling)
- Orderly liquidation value (where engagement requires)
- Standard of value is established in the engagement letter and clearly stated in the report

## Expert Witness Services

Expert witness for U.S. and Canadian jurisdictions, specializing in authentication and valuation of luxury handbags, designer goods, collectibles, and alternative assets.

### Fee schedule

- Non-testimony services (case consultation, forensic authentication reports, written valuation analysis, appraisal reports, document review, deposition preparation): **$450 / hr**
- Testimony services (deposition, trial, arbitration, mediation): **$550 / hr**
- Standard retainer: **$3,000**
- Deposition minimum: 4 hours
- Trial minimum: full day
- Billing: 1/10th hour increments
- Travel time and expenses billed separately
- Cancellation terms are documented in the engagement letter
- Fees are never contingent on findings or appraised value

### Representative case types

- Counterfeiting and fraud litigation involving luxury handbags, goods, and collectibles
- Insurance claims (theft, loss, damage) involving luxury personal property
- Estate and divorce proceedings requiring fair market valuation of luxury collections
- Consumer protection and misrepresentation — authenticity disputes on resale platforms
- Customs and trade disputes (valuation, authenticity)
- Small claims and arbitration matters
- Flat-fee engagements available for defined-scope matters

### Deliverables

- Forensic authentication reports
- Written fair market valuation analyses
- USPAP-compliant personal property appraisal reports (Standards 7 & 8) for insurance, estate, divorce, charitable donation, and Canadian deemed-disposition purposes
- Expert opinions on authentication industry standards and resale market practices
- Expert witness testimony at deposition, trial, arbitration, and mediation

### Geographic availability

- Available in all U.S. and Canadian jurisdictions
- Remote consultation and written opinion available everywhere
- In-person testimony available nationwide; travel billed separately
- Based in Toronto, Ontario

## Authentication Services

- Written authentication letters on PROVENANCE letterhead for resale-platform disputes and private transactions
- Brand specialty: Hermès, Louis Vuitton, Chanel, Goyard, Chrome Hearts, Rolex, Cartier, and additional houses (50+ in total)
- Documented examination protocols
- Reports formatted for litigation, customs, and consumer protection use

## Brand Coverage (Expert Witness & Authentication)

### Handbags and leather goods

Hermès · Louis Vuitton · Chanel · Dior · Gucci · Prada · Céline · Fendi · Balenciaga · Bottega Veneta · Goyard · Loewe · Saint Laurent · Givenchy · Valentino · Miu Miu · Burberry · Mulberry · Coach · Loro Piana · Mansur Gavriel · Jacquemus · Polène · Wandler · BY FAR · A.P.C. · Staud · plus additional houses (50+ in total)

### Watches and fine jewellery

Rolex · Patek Philippe · Audemars Piguet · Omega · Cartier · IWC · Jaeger-LeCoultre · Panerai · Tudor · TAG Heuer · Hublot · Breitling · Richard Mille · Van Cleef & Arpels · Tiffany & Co. · Bulgari · Chopard

### Streetwear and contemporary

Chrome Hearts · Off-White · Supreme · Stone Island · Moncler · Amiri · Palm Angels · Fear of God · Essentials · Rhude · Kith · Acne Studios · Maison Margiela · Rick Owens · Canada Goose

## Methodology

### USPAP conformance

Every personal property appraisal report is prepared in conformity with the Uniform Standards of Professional Appraisal Practice, Standards 7 and 8, as developed by the Appraisal Standards Board of the Appraisal Foundation. Each report documents intended use, intended users, type and definition of value, scope of work, identification of the subject property, market analysis, valuation approach, and appraiser certification.

### Comparable sales research

Valuations are grounded in documented comparable sales drawn from primary auction data (Heritage Auctions, Sotheby's, Christie's, Bonhams, Phillips, Heffel, and Cowley Abbott), licensed databases, and direct dealer-market research. All comparable sales are documented in the report for verifiability.

### Counterfeit and superfake detection

Forensic analysis of stitching density, material composition, hardware provenance, heat stamp characteristics, date codes, dust bag markings, and manufacturing indicators, examined against authenticated exemplars. Opinions rest on the principal's own forensic examination.

### Confidentiality

All client information, property details, and appraisal results are held confidentially per USPAP Ethics Rule (Confidentiality). Disclosure occurs only as required by law, regulation, or with client authorization.

### Engagement process

Engagement letters are executed before all work commences, documenting scope of work, intended use, intended users, type of value, parties to whom disclosure is permitted, and appraiser qualifications.

## Expertise Tags

Luxury Goods Authentication · Personal Property Appraisal · USPAP-Compliant Appraisal Reports · USPAP Standards 7 and 8 · Qualified Appraiser under 26 CFR §1.170A-17 · IRS Form 8283 Charitable Donation Appraisal · IRS Form 706 Estate Tax Appraisal · Insurance Replacement Value Appraisal · Fair Market Value Appraisal · Estate and Date-of-Death Appraisal · Canadian Deemed-Disposition Appraisal · Divorce and Equitable Distribution Appraisal · Pre-Sale and Auction Estimate Advisory · Group of Seven and Canadian Art Valuation · Jewelry and Watch Appraisal · Expert Witness Testimony · Counterfeit Detection · Forensic Authentication · Alternative Asset Valuation · AI Product Architecture · Hermès Authentication · Louis Vuitton Authentication · Chanel Authentication · Rolex Authentication · Cartier Authentication

## Frequently Asked Questions

### Are you a qualified appraiser for IRS purposes?

Yes. Under 26 CFR §1.170A-17(b)(2)(i)(A), a qualified appraiser is one who has successfully completed professional or college-level coursework in valuing the type of property and has two or more years of experience in valuing the type of property. USPAP-compliant via Personal Property coursework through the International Society of Appraisers (ISA), plus over a decade of professional experience valuing luxury goods, fine jewelry, art, and collectibles through PROVENANCE — with more than 2 million items examined across 50+ brands — satisfies the Path A standard.

### How long does an appraisal take?

Timelines depend on the scope of the engagement — the number of items, the state of documentation, and the intended use of the report — and are confirmed in the engagement letter before work begins.

### Can you appraise from photographs?

Yes for many property types, particularly when supported by existing laboratory certificates (such as GIA grading reports for diamonds), provenance documents, receipts, and clear photographs of all relevant features and hallmarks. Engagements are documentation-driven and conducted remotely; where counsel or a filing position requires physical examination, that is addressed by written agreement before the engagement begins. The scope of work is documented in the appraisal report per USPAP requirements.

### What is the difference between insurance value and fair market value?

Insurance replacement value reflects the cost to replace the item with one of like kind and quality at retail, used for insurance scheduling. Fair market value is the price at which the property would change hands between a willing buyer and willing seller, neither under compulsion to act, used for estate, divorce, charitable donation, and tax purposes. The two values can differ substantially. Each appraisal report specifies the standard of value being applied.

### Do you charge contingent fees based on appraised value?

No. Appraisal fees are based on scope of work, time, and complexity. Contingent fees based on appraised value are prohibited for charitable contribution appraisals under 26 CFR §1.170A-17(a)(9), and as a matter of professional practice are not used for any appraisal engagement, regardless of intended use.

### Can items be valued as of a past date, such as a date of separation or date of loss?

Yes. Retrospective effective dates are standard appraisal practice: fair market value is developed as of the date counsel or the filing specifies from market evidence for that date — primary auction records and licensed databases — and the effective date is stated in the report. Multiple effective dates can be reported in one engagement.

### Is this tax advice?

No. This page describes appraisal services only. Which rules apply to your filing is a question for your tax advisor; reports are prepared to support the values they report.

### Are you available for matters outside Toronto?

Yes. Available for matters in all U.S. and Canadian jurisdictions. Appraisals are remote and documentation-driven and are available everywhere. Where an engagement requires physical examination or in-person testimony, that is addressed by written agreement, with travel billed separately.

### What are your expert witness fees?

Non-testimony work (reports, consultation, valuation): $450 / hr. Testimony work (deposition, trial, arbitration): $550 / hr. Standard retainer: $3,000. Deposition minimum: 4 hours. Trial minimum: full day. Cancellation terms are documented in the engagement letter. Fees are never contingent on findings or appraised value.

### How do I retain Jack Holowczak?

Contact via the form at https://jackholowczak.com/expert-witness/ (for litigation matters) or https://jackholowczak.com/appraisal/ (for appraisal engagements). An engagement letter and, where applicable, a retainer agreement, are executed prior to commencement of all work.

### What is your professional background?

Over 10 years of hands-on experience in luxury goods authentication, with more than 2 million items examined across 50+ brands. Founding Director of PROVENANCE (luxury authentication, appraisal, and advisory practice). Principal Product Architect of Veriul AI (computer vision authentication platform for luxury goods). USPAP-compliant personal property appraiser; qualified appraiser under 26 CFR §1.170A-17 Path A. Honours BA from the University of Toronto with additional studies at the University of Oxford. Author of *Provenance: The Business of Authenticating Luxury*.

## Specialized Appraisal Engagements

### U.S. Expat Appraisals

https://jackholowczak.com/appraisal/us-persons-abroad/

U.S. citizens and green-card holders remain within the U.S. federal tax system wherever in the world they live. When a collection — handbags, watches, jewelry, fine art — meets a U.S. filing threshold, the rules governing who may value it travel with the filer: London, Dubai, Singapore, Hong Kong, Sydney, or anywhere else.

Income-tax residence and estate/gift-tax domicile are different tests. For estate and gift tax, holding a green card is not conclusive; counsel determines which filing regime applies. This practice provides the personal-property valuation required for the selected filing.

Jack Holowczak is a qualified appraiser under 26 CFR §1.170A-17, preparing USPAP-compliant appraisal reports for U.S. tax purposes on a fully remote, documentation-driven basis. Time zones are not a constraint; engagements are conducted asynchronously and in writing.

Also covers: Form 3520 foreign gift and bequest valuations; Form 8283 appraiser declaration handled remotely.

### Form 706-NA Appraisals

https://jackholowczak.com/appraisal/us-estate-tax-nonresidents/

Non-U.S. persons are often surprised to learn that tangible personal property physically located in the United States — art hanging in a New York apartment, jewelry kept at a Miami residence, a handbag collection in U.S. storage — can fall within the U.S. estate tax at the owner's death, even where the owner never lived in the United States.

Executors, foreign counsel, and family offices engage the practice for fair market value appraisals supporting the values reported on Form 706-NA. Engagements are remote, documentation-driven, and conducted through counsel where the estate is represented.

Income-tax residence and estate/gift-tax domicile are different tests. For estate and gift tax, holding a green card is not conclusive; counsel determines which filing regime applies. This practice provides the personal-property valuation required for the selected filing.

Also covers: appraisals supporting IRS transfer certificate (Form 5173) packages; retrospective date-of-death valuations for property already removed from the U.S.

### Canadian Departure Tax Appraisals

https://jackholowczak.com/appraisal/canada-departure-tax/

When a Canadian resident emigrates — to the United States, the United Kingdom, Australia, the Gulf, or anywhere else — the Income Tax Act generally deems most capital property to have been disposed of at fair market value on the date of departure. The same deemed-disposition logic applies at death. Both events turn a collection — art, jewellery, watches, handbags, rare books — into a valuation question.

The practice prepares USPAP-compliant fair market value appraisals supporting the values reported to the CRA, on a remote, documentation-driven basis, for clients still in Canada and clients who have already left.

Also covers: Form T1161 listing support ($25,000 total / $10,000 per-item thresholds).

### Insurance Appraisals

https://jackholowczak.com/appraisal/insurance-appraisals/

Scheduling high-value items on an insurance policy typically requires documentation of value the carrier can rely on. Secondary markets for Hermès, Rolex, fine jewelry, and contemporary art move quickly enough that undocumented or stale values are a real risk at claim time.

The practice prepares USPAP-compliant insurance scheduling appraisals on a fully remote basis for collectors, brokers, and carriers worldwide.

### Insurance Loss & Theft Claim Valuations

https://jackholowczak.com/appraisal/insurance-loss-claims/

After a burglary, a theft, or a loss such as fire or flood, the claim turns on a question the items can no longer answer for themselves: what was there, and what was it worth? The valuation must be reconstructed from documentation — and documentation-driven valuation is this practice's standard methodology in every engagement, not an accommodation.

The practice values stolen, destroyed, and damaged personal property — jewelry, watches, handbags, fine art, collections — for insurance claims and the disputes that follow, retained by policyholders' counsel and by carriers. Common engagements include valuing a jewelry or handbag collection lost in a burglary from photographs, receipts, and records.

When a policy's appraisal provision is invoked, the practice accepts appointment as a party-appointed appraiser for contents and personal-property losses. For total and catastrophe losses, values are reconstructed as of the date of loss from photographs, receipts and card statements, insurance schedules, prior appraisals, and correspondence. The practice values personal property and contents only; building and dwelling valuation is performed by other professionals. The valuation process identifies the inventory and each item to the level the records allow, states the applicable standard of value, develops market evidence from primary auction records and licensed databases, and reports the scope, effective date, assumptions, and basis of each value under USPAP Standards 7 and 8.

The practice also values damaged items before and after damage, and any remaining diminution in value after restoration where the evidence supports it; coverage and recovery remain matters for counsel or the insurer.

### Divorce & Family Law Appraisals

https://jackholowczak.com/appraisal/divorce-family-law/

When a marriage ends, a handbag collection, jewellery, watches, or art must be valued for the property division — often as of a date in the past: the date of separation, the date of marriage, or another date the court or the parties set. Typical requests include valuing a designer handbag collection as of two past dates.

Q: Can a handbag or jewellery collection be valued as of the date of separation?
A: Yes. Retrospective effective dates are standard appraisal practice; fair market value is developed from market evidence for that date and the effective date is stated in the report.

Q: Do you act for one spouse or jointly?
A: Either. The analysis is identical either way, and fees are never contingent on appraised value or outcome.

Q: What is the difference between fair market value and my insurance schedule?
A: Insurance schedules state retail replacement value. Fair market value is the price a willing buyer and a willing seller would agree in the item's actual market and condition. The report states which standard applies.

Q: Do you need the items in hand?
A: No. Engagements are documentation-driven; counsel arranges access to documentation or photographs, and any physical examination is addressed by written agreement.

Q: Is this legal advice?
A: No. Which property is divisible and as of which date are questions for family-law counsel; reports are prepared to support the values counsel and the court require.

### Appraisal Review & Rebuttal Reports

https://jackholowczak.com/appraisal/appraisal-review/

Appraisal review is a distinct assignment under USPAP Standards 3 and 4: an existing appraisal or valuation is examined for its methodology, comparable-sales support, standard of value, and conformity with the applicable standards, and an independent opinion of value is provided where the engagement calls for one. The practice does not sign, seal, or adopt another appraiser's work.

Q: Can you sign or certify an appraisal someone else prepared?
A: No. An independent appraisal or a USPAP Standards 3 and 4 review is offered instead.

Q: Will you give your own opinion of value or only critique the report?
A: Either, as set out in the engagement letter.

Q: Do you review the values a claimant has placed on lost items?
A: Yes. Each claimed value is tested against documentation, comparable sales as of the date of loss, and the standard of value the policy or the court requires.

Q: Is your analysis different when a carrier retains you?
A: No. Engagements come from policyholders' counsel and from carriers, and the analysis is identical either way. Fees are never contingent on findings or on the amount of any claim.

### CBP Detention & Seizure Reports

https://jackholowczak.com/appraisal/customs-detention-seizure/

When U.S. Customs and Border Protection detains or seizes goods on suspicion that they bear a counterfeit mark, two questions of fact arise that are not questions of law: whether the item is what it purports to be, and what the genuine article would have been worth. This practice prepares independent, documented answers to both, on the same documentation-driven methodology used in every other engagement, and furnishes them to counsel.

Q: Customs has detained a shipment and says the goods may be counterfeit. What can you provide?
A: A written examination report on each item at issue, comparing construction, materials, hardware, and documentation against authenticated exemplars, with the basis of every finding stated. The regulation allows the importer only a short period after notification, so the engagement is arranged as soon as the notice issues. How the report is used is a question for counsel.

Q: Are you independent of the brand?
A: Yes. This practice holds no brand affiliation and is retained by importers, resellers, and their counsel. The examination is of the item against authenticated exemplars, and the report states what was examined, what was unavailable, and how each conclusion was reached.

Q: Can you value the genuine article where the manufacturer publishes no current price?
A: Yes. For discontinued, vintage, and limited-production goods, value is developed from documented comparable sales in primary auction records and licensed databases, and each comparable relied upon is identified in the report.

Q: Do you file anything with Customs, or advise on classification and duty?
A: No. This practice does not provide legal advice and does not transact customs business. Entries, protests, petitions, classification, admissibility, and duty questions belong to trade counsel or a licensed customs broker. Reports are furnished to counsel.

Q: Do you need the goods in hand?
A: Engagements are documentation-driven and proceed from photographs and records. Where physical examination can be arranged, that is addressed by written agreement, and any limitation on what could be examined is disclosed in the report.

### Estate & Probate Appraisals

https://jackholowczak.com/appraisal/estate-probate/

Jack Holowczak, a USPAP-compliant personal property appraiser based in Toronto, prepares date-of-death fair market value appraisals of jewellery, watches, luxury handbags and art for executors, estate trustees and estates counsel. Engagements are documentation-driven and remote; the valuation date and the intended use are set by the executor or estate trustee with counsel or the estate's advisor and stated in the report.

Q: Can items be valued as of the date of death after they have been sold, distributed or lost?
A: Yes. Retrospective effective dates are standard appraisal practice. Value is developed from photographs, receipts, prior appraisals and market evidence for that date, and any limits of the record are disclosed in the report.

Q: Is the insurance value the value for the estate?
A: Not usually. Insurance schedules typically state retail replacement value. Estate purposes generally call for fair market value; for U.S. estate tax, 26 CFR §20.2031-1(b) defines it as the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The same regulation looks to the market in which such items are most commonly sold to the public. The report states which standard and definition apply.

Q: Do you need the items in hand?
A: Usually not. Engagements are documentation-driven; counsel or the executor arranges access to documentation or photographs, and any physical examination is addressed by written agreement.

Q: Is this legal or tax advice?
A: No. Which property forms part of the estate, which valuation date applies and which filings are required are questions for estates counsel or the estate's tax advisor; the report states the valuation date, intended use and standard of value they identify.

## Contact

- Website: https://jackholowczak.com
- Email: jack@jackholowczak.com
- Appraisal practice (intake form): https://jackholowczak.com/appraisal/
- Expert witness practice (intake form): https://jackholowczak.com/expert-witness/
- LinkedIn: https://www.linkedin.com/in/jackholowczak/
- SEAK Expert Witness Directory: https://seakexperts.com/members/21662-jack-holowczak
- JurisPro Expert Witness Directory: https://www.jurispro.com/expert/jack-holowczak-10414
- Experts.com: https://www.experts.com/expert-witnesses/luxury-goods-valuation-authentication-expert-witness-jack-holowczak
- Other directories: Expert Institute, ForensisGroup, Round Table Group, Cahn Litigation Services, Hera Expert Referrals, ExLitem