SDIRA valuation question

[Eric Tomlin]

Good evening pros!

I have an LLC funded by two SDIRAs (1 traditional, 1 ROTH). My plan is to convert 20% of the traditional to ROTH each year, so that at the end of 5 years, the LLC will be wholly owned by the ROTH.

As part of the process of the conversion, my custodian requires valuations for each of the IRAs. Seems simple enough, but....each IRA contains some cash, along with a percentage of a piece of undeveloped land that I bought with the money from the IRAs.

So my question is this: who should I be looking at to sign the valuation forms? A CPA would understand the IRAs, but would have no idea what the land is worth. A real estate agent would know value of land, but not understand (or be comfortable with) the IRA piece of the puzzle.

Thanks!

Eric