Fair Market Valuation
Annual Fair Market Valuations

Self-directed assets are not traded in a setting where the fair market value is commonly known; therefore, it is the responsibility of the individual account owner to provide American Pension Services, Inc.® with documentation reflecting the FMV of plan assets on an annual basis.


Step 1: Download account statement
Step 2: Download FMV form
Step 3: Gather supporting documentation
Step 4: Complete FMV form
Step 5: Submit FMV form with supporting documentation

Disclaimer: It is the sole responsibility of the account owner to provide American Pension Services, Inc.® with legitimate, annual, fair market valuations (FMV). In certain instances, especially when initiating a taxable event, an accurate FMV may require the services of a Qualified Independent Appraiser and other financial professionals. The examples provided herein do not, and should not, replace, or be relied upon, as a substitute for the advice and guidance of competent valuation experts and/or other financial professionals. American Pension Services is not a valuation service and cannot be considered responsible in the instance that such valuation does not withstand an IRS audit. American Pension is solely responsible for updating asset values based on the FMV information provided by the individual client. Reporting a FMV that intentionally misrepresents the FMV of an asset is tax fraud. While every effort has been made to present current and correct information, inadvertent errors may occur and the specific facts of each individual's situation may change the results and recommendations provided herein.