This Guide, authored by expert Neil J. Beaton, focuses on the nuts and bolts of performing valuation and allocation analyses specifically related to Internal Revenue Code 409A. In these types of valuations, metrics and methodologies differ by the stage of investment and the availability of quantitative and qualitative data.

Understanding and identifying the unique variables required to perform a valuation for an early stage company is critical to a well-supported, and ultimately acceptable, valuation opinion. This Guide aims to help valuation professionals gain an understanding of the principles related to these unique valuations, and will provide readers the foundation they need to perform most of the common 409A valuations over a wide variety of economic conditions