my thread comes from the article you cited. why not give him a call and see if he can recommend anything including an valuation expert. but you are right. if the custodian submits a 1099R for $230K and someone values it at less, how do you justify it to the IRS. my guess is you would have to go for a PLR. (costly and without the insurance company valuation computation, the IRS may decline to rule) another possibility is a lawyer that specializes in insurance law. you should be able to find one by contacting your state or local bar association.
maybe contact a large CPA firm. they may have people who do valuations because they do multimillion $ estate returns where they provide certified valuations. but again it will be them against the insurance company.
