Using LLC in Roth Conversion

I have received a proposal that I place traditional IRA assets in an LLC which will have governance documents which will justify a 35 per cent discount in the valuation at the time of Roth conversion.  Is this appropriate?



Any conversion is required to be reported at its fair market value on the conversion date. Will this require a change of IRA custodian to a self directed IRA custodian?

I would change custodian as fidelity is my current custodian and does not allow llc s.

Question is whether fmv of llc can be discounted 35 percent from the value of the assets held by the llc

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