A current-year Fair Market Valuation from an independent third-party source for each non-publicly-traded asset in your account.

Supporting documentation (the appraisal, broker opinion, sponsor statement, or similar) that establishes the valuation methodology and date.

Access to the Retired.com platform or contact information for the Service Team.

Real estate (direct ownership and partial interests)

Private equity and private placements

Promissory notes and private loans

LLC interests and Checkbook IRA structures

Precious metals held in custodial storage (when not priced through the storage facility's standard reporting)

Privately held cryptocurrency or digital assets not on the platform's standard pricing feeds

Any other asset for which Retired.com does not have an automated year-end valuation feed

The valuation amount as a specific dollar figure (not a range).

The as-of date for the valuation — typically December 31 of the reporting year, or a reasonable proximate date.

The source of the valuation — appraiser name, sponsor name, broker, or other valuation professional.

The methodology used — comparable sales, NAV, discounted cash flow, sponsor-stated value, etc.

The supporting document itself — appraisal report, broker opinion letter, K-1, sponsor capital account statement, etc.

Full appraisal from a licensed real estate appraiser. Most authoritative but also most expensive.

Broker price opinion (BPO) from a licensed real estate professional. Less rigorous than an appraisal but typically acceptable for smaller positions or annual reporting.

Comparable-sales analysis documenting recent transactions of similar properties in the same area. Most useful where comparable sales are readily identifiable.

Property assessor's appraisal — county tax-assessor values are sometimes accepted, but they often lag the market and may understate value. Use with caution.

Sponsor-issued NAV statement — most funds and private investments issue periodic NAV statements that reflect the manager's current valuation.

K-1 capital account balance — for partnership investments, the K-1's reported capital balance can serve as a baseline (though it reflects tax-basis accounting rather than fair value in some cases).

Most recent transaction price for the security — if there has been a recent round of capital raising or a secondary transaction at a defined price.

Fund administrator's audited financial statement — for funds that produce audited financials, the audited NAV is the strongest source.

Principal balance plus accrued interest as of the valuation date, for performing notes.

Adjusted value for notes that are delinquent, in default, or impaired — typically a discount to the principal balance reflecting collection risk. Document the basis for the discount.

For convertible notes or notes with equity features, additional valuation work may be needed to reflect the embedded option's value.

Spot price at year-end, multiplied by the documented quantity and type of metal, sourced from a recognized commodity pricing feed (e.g., LBMA, COMEX).

Statement from the IRS-approved custodial storage facility confirming quantity held and applying their standard year-end pricing.

Year-end closing price from a recognized exchange (Coinbase, Kraken, or similar — typically the exchange where the assets are held).

For tokens with thin liquidity or pricing variance across exchanges, document the source and apply consistent methodology year over year.

NAV of the LLC as of year-end, calculated from the LLC's books (assets minus liabilities, with the IRA's ownership percentage applied).

For LLCs holding real estate, private investments, or other assets, the FMV is the LLC's underlying assets valued individually using the methods above, then aggregated.

Multiple assets in one account. Submit a separate FMV for each non-publicly-traded asset. Aggregate values are not acceptable — Digital Trust files individual asset values that roll up to a total account FMV.

Asset acquired mid-year. The acquisition price is generally acceptable as the FMV for the year of acquisition, provided the acquisition was at arm's length and recent enough to remain current.

Asset sold or fully exited during the year. No December 31 FMV is needed for an asset that's no longer in the account. The proceeds (now cash) are part of the account's cash balance.

Asset valued in foreign currency. Convert to USD using the year-end exchange rate. Document the exchange rate source.

Asset with disputed or pending valuation. Submit the best available value and document the dispute. If the dispute is material, contact the Service Team and a tax advisor for guidance before the deadline.