We have a defined benefit plan with only one employee in the corporation. We would like to terminate the defined benefit plan and roll the assets into an IRA. However, the assets are shares of a corporation in another country. Also real estate in the US. Our intention is to use an IRA custodian like PENSCO that can handle real estate in the portfolio. I know that we have to get the shares of this foreign corporation appraised for purposes of rolling the defined benefit plan into the IRA, but I don't know who it is that I should hire to assess the value of the foreign corporation. Any ideas?