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Provide the Internal Revenue Service IRS with the same FMV for an IRA SEP or SIMPLE. Report all distributions from your account during the year. Page 1 of 2 10096 W. Fairview Ave. Ste. 160 Boise ID 83704 P 208 377-3311 F 208 376-4567 Fair Market Valuation Form The following form is designed to assign a fair market value for assets that do not have a readily available market. Because these valuations are used to determine the fair market value of a particular asset a qualified independent...

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