Promissory Note Valuation Services
Fair Market Valuators provides fully independent third-party Fair Market Value (FMV) reports for alternative assets held in self-directed IRAs, qualified retirement plans, and trusts. Trusted by custodians, advisors and investors nationwide.
Overview
Fair Market Valuators provides independent. Third-party Fair Market Value (FMV) valuations for promissory notes and private loan assets held within self-directed retirement accounts, including IRAs and IRA-owned LLCs.
Our process accommodates nearly all SDIRA-acceptable notes and loan types, including:
Real Estate Secured Notes
Unsecured Notes
Business or Corporate Notes
Interest-Only & Balloon Notes
Defaulted or Impaired Notes
Notes held in IRA-Owned LLCs
All valuations are prepared using a structured, data-driven methodology aligned with administrative FMV standards for alternative assets.
If your note lacks formal documentation or consistent payment history, we can still produce a compliant FMV based on available data and market standards.
Ideal For
Annual Form 5498 reporting
Roth conversions (IRS requires FMV)
IRA distributions or transfers
Custodian or auditor valuation requests
Estate & gift planning
Transactional documentation
Internal investor reporting
What’s Included in Every Real Estate FMV Report
Executive Summary
A high-level overview of the valuation assignment, purpose, and effective date.
Documentation Review
We evaluate the promissory note, deed of trust/ mortgage (if secured), payment history, modifications, borrower communications, and collateral documentation.
Risk & Discount Analysis
We apply appropriate discounting based on market yield curves, borrower risk profile, collateral risk, payment reliability, and loan term.
Assumptions & Limiting Conditions
Clear documentation of assumptions used and scope limitations.
Collateral Review (Real Estate or Other Assets)
If real estate secured, we incorporate property value, lien position, equity coverage, and market conditions.
FMV Conclusion
Independent fair market value conclusion supported by methodology, principal calculation, and adjustments.
Preparer Certification
Signed validation by Fair Market Valuators.
Exhibits Section
All supporting documents are included.
Ready to Request a Promissory Note Valuation?
Submit your property details through our secure intake form and our team will begin preparing an independent Fair Market Value (FMV) report tailored for IRS and custodian requirements.
Our process is fast, compliant, and designed for self-directed investors and custodians who need accurate and audit-ready valuation support.
