Design
Direct access to the world’s top makers.
Fifteen years of direct relationships across a global ecosystem of independent makers, firms, and brands — Italian leather, Brooklyn millwork, custom Nepali silk weaving, Parisian foundries, Manhattan drapery workshops. None of it mass-produced. All of it attributable at the source. Sourced for your residence; recorded in the dossier.
The design world owners actually pay for — the makers, not the wrappers — is largely invisible to the consumer market. A signature residence is fifty to one hundred independent makers, firms, and brands working in concert: leather from a single Italian workshop, drapery from a Manhattan atelier, rugs hand-woven over months in Nepal, control systems integrated by a Westchester specialist, millwork from Brooklyn, plaster from a single artisan in the Hudson Valley. Almost none of it is on the marketing surface of the residence. Almost all of it is what makes the residence extraordinary.
IDist's position in this ecosystem is direct, named, and built over fifteen years. Each maker relationship is its own line in the dossier — vendor, contact, contract terms, install date, photo, condition. The cost narrative becomes a meaning narrative: not “what we spent,” but “who made this, for this residence, at this hour, for this owner.”
The downstream effect of attribution is structural. ST-124 has a vendor line. Insurance reinstatement has a vendor line. Estate valuation has a maker. Resale to a discerning buyer has a story that the staged tearsheet cannot tell. The work that was beautiful becomes also defensible, transferable, and yours.
How IDist serves this.
Origination of the substantiation chain.
ST-124, IRC §1016 basis, insurance reinstatement, estate appraisal — every downstream substantiation depends on the same data captured at the vendor: brand, model, vendor, invoice, install date, contract scope. IDist captures it at origination, so the chain is intact when the moment to claim arrives. Owners who try to reconstruct after the fact pay forensic-CPA rates for degraded data and partial defense.
Vendor-side substantiation · IRC §1016 evidentiary requirement
Provenance as a renewable category.
Every maker line in the dossier is a renewable annual claim — condition, current value, market comparables, available upgrades from the same maker. The record evolves with the residence. A Nepali silk rug recorded at install carries condition documentation at year three; an Italian leather sofa carries the maker's servicing history. Provenance is not a one-time act; it is an ongoing relationship between the owner, the maker, and the record.
The Record · Annual renewal at $2,500/yr · Multi-year discount available
Charitable facade easement (landmarked residences).
For historic and landmarked residences — Tribeca cast-iron, UES townhouses, certain Greenwich Village townhomes — IRC §170(h) permits a charitable contribution of the facade easement to a qualified preservation organization, deductible at typically 10–15% of fair market value. On a $20M landmark, a 10% easement is a $2M deduction worth roughly $740,000 at the top combined rate. Post-2014 IRS scrutiny is intense; the entire defense rests on the appraisal and on documented condition + improvement history. The dossier is the condition record the appraiser cites.
IRC §170(h) · IRS Form 8283 + qualified appraisal
Step-up in basis at death — provenance is the FMV anchor.
When a residence transfers at death, IRC §1014 steps basis up to fair market value, eliminating all accrued capital gain for the heirs. The FMV must be defensible. Documented improvements, named makers, condition photographs, and provenance lines anchor the appraisal — turning a generic comparable-sales number into a residence-specific valuation that survives audit. On an $8M-to-$20M appreciation arc, this is roughly $12M of gain eliminated, worth $4M+ at the combined rate.
IRC §1014 · qualified appraisal under Treas. Reg. §20.2031-1(b)
This is not tax advice. Your CPA, attorney, and qualified appraiser execute the position. IDist substantiates it — brand, model, vendor, invoice, install date, photo, and condition record — so the professionals on your side can stand behind the numbers.
you may also be
Capital Improvement
Design and capital improvement are the same artifact at origination — substantiation begins at the vendor signature.
Quiet Sale
Provenance is what a discerning off-market buyer pays for. A residence with named makers commands a different conversation.
The Record
What IDist actually delivers: the maker-by-maker, line-by-line record. Yours to share, to keep, to transfer.
Begin with The Record.
One residence, documented to gold-standard. $7,500 foundation engagement, $500 deposit to reserve a slot. Cancel before the on-site visit if it is not the right time.
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