An appraisal, broker opinion letter, or tax assessors “estimated market value.” Click here for the fair market value form.

Provide the value of each asset in the LLC. If your LLC owns real estate, the same standards as listed above apply. You may have other assets, such as bank or brokerage accounts. In this case, submit the statement for that account that coordinates with your valuation date. A K‐1 is not acceptable as it represents a historical value. Click here for the fair market update form.

Contact the manager of the private placement and ask how you can get a value for your investment. A periodic statement or letter from the manager on company letterhead will suffice. A letter from the manager will not be enough if you or a disqualified person to your IRA are the manager. Click here for the fair market value form.

Typically, the value of a Note is equal to the outstanding principal balance. You need to provide an updated valuation for notes if the current value differs from our records. Review account statements to ensure the records appear correct. This includes proper allocation of principal and interest payments received. Click here for the fair market value form.

Provide a copy of your account statement. A Midland FMV form is not required if providing a 3rd party statement.