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| Definitions by InvestorWords.com |
| What is...? |
| Fair Market Value of Account (2003 5498) Shows the fair market value of your account at year end. However, if a decedent's name is shown, the amount reported may be the FMV on the date of death. If the FMV shown is a zero for a decedent, the executor or administrator of the estate may request a date-of-death value from the financial institution. |
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