INSIGHTS
Roth IRA Conversion Appraisal Guides & Insights
Guidance on Fair Market Value appraisals for Roth IRA conversions: how we value LLC interests, private company and partnership stakes, real estate holding entities, and other illiquid retirement assets for custodian submission and IRS reporting.
LATEST ARTICLES
Articles on IRA conversion valuations
The Roth IRA Conversion 5-Year Rule: How the Two Clocks and the Age 59 1/2 Exception Work Together
The Roth IRA conversion 5-year rule and the Roth earnings 5-year rule are two different clocks with two different jobs, and confusing them can trigger a surprise 10% penalty. This guide breaks down both rules, the IRS distribution ordering rules, and exactly how the age 59 1/2 exception changes the math.
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What Is a Discounted Roth IRA Conversion and How Do Valuation Discounts Work?
A discounted Roth IRA conversion uses an independent appraisal to establish a defensible, discounted fair market value for illiquid self-directed IRA assets, so conversion tax is paid on that lower number instead of the nominal invested amount. This guide explains which assets qualify, how the discount is calculated, and what documentation the IRS expects to see.
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Private Stock Appraisal for IRA Conversions: What You Need to Know
A 409A valuation tells a pre-IPO company what price to put on employee stock options -- it is not an IRS-qualified appraisal for a Roth conversion. This guide explains exactly what that difference means for owners of privately held shares inside a self-directed IRA, and how to get the appraisal right before you convert.
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What is a Self-Directed IRA? Your Complete Guide to SDIRAs and Alternative Assets
A self-directed IRA lets you invest retirement savings in alternative assets, from real estate to private equity, that a standard brokerage IRA cannot hold. This guide explains how SDIRAs work, which assets are allowed (and which are not), and why annual fair market valuations are required.
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Pre-IPO Company Valuation Discounts in 2026: What SDIRA Holders Need to Know Ahead of SpaceX, OpenAI, and Anthropic Valuations
A pre-IPO company appraisal for Roth IRA conversion is a high-stakes tax event: the IRS taxes your SpaceX, OpenAI, or Anthropic position at fair market value on the conversion date. This guide covers the valuation approaches, discount methodology, penalty risks, and appraiser qualifications you need to convert defensibly in 2026.
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Converting an illiquid asset to a Roth? Get a defensible value.
We prepare USPAP-compliant Fair Market Value reports structured for custodian and tax-advisor review, most within three weeks.