By PAUL SULLIVAN

The unknowable vagaries of time can complicate the appraisal of the assets in an estate — and yet appraise you must, or risk incurring penalties from the I.R.S.

Published: September 28, 2013 at 4:00AM

via NYT Your Money http://www.nytimes.com/2013/09/28/your-money/putting-an-estate-value-on-the-assets-unique-to-you.html

via May 21st 2011 wrong http://may21st2011.wordpress.com/2013/09/27/228/