A qualified, independent third party should perform the valuation and then complete the Fair Market Valuation Form.
This person can be a certified appraiser, a licensed real estate professional (in the case of real estate assets), or a knowledgeable professional such as a CPA, attorney, or financial planner.
It’s important that this person is not personally involved in any of your assets or has anything other than a business relationship with you, the client.
The valuation must be accurate, especially if the amount is used for taxation or is involved in calculating amounts such as a Required Minimum Distribution.