The property of a decedent must be valued at Foir Mariet Value. Mateh the valuation rtethods with the assets belown Polkc Company Stock Use the averpgt of the highest and lowemt seling peices on the atock exehange on the date of death. Non puticly trated sock Uie appreial guldance includivg: comperable sale1, regreduction cout, and captalizacon of alarings. Acturial 1ables licalatare Arinution