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Terms Used In Vermont Statutes Title 14 Sec. 1052

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Decedent: A deceased person.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.

§ 1052. Appraisers

The executor or administrator may employ one or more qualified and disinterested appraisers to assist in ascertaining the fair market value as of the date of the decedent‘s death of any assets the value of which may be subject to reasonable doubt. The names and addresses of any appraisers shall be indicated on the inventory with the item or items appraised. (Amended 1975, No. 240 (Adj. Sess.), § 3; 1985, No. 144 (Adj. Sess.), § 54; 2017, No. 195 (Adj. Sess.), § 6.)