Settling an estate and filing an estate tax return usually requires an appraiser to establish an opinion of "Fair Market Value" (FMV) for the residence involved. Often, the date of death (effective date of the appraisal) differs from the date of the inspection. We appraisers are familiar with the procedures and requirements necessary to perform a retrospective forensic real estate estate appraisal with an effective date and a "Fair Market Value" opinion matching the date of death. The ethics provision within the Uniform Standards of Professional Appraisal Practice (USPAP) binds us with confidentiality, ensuring the fullest degree of discretion