Business Valuation Resources, LLC

Valuations for IRC 409A Compliance

New Date: Wednesday, December 22, 2010
Time:
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

Earn 2 CPE credits
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Register:

Webinar $99
OD Pack
On Demand Pack* $99
  Webinar and On Demand Pack* $149
  Webinar and BVR's Guide to Valuations
for IRC 409a Compliance
$249
*On Demand Packs include: a complete recording and transcript with all presentation and reading materials
Please note: CPE credit is not available through On Demand Packs
More information is available below

Featuring (click image for more information):

Neil Beaton
CPA/ABV, CFA, ASA
Grant Thornton LLP
David Dufendach
CPA/ABV, ASA
Grant Thornton LLP

Why You Should Attend:

Since its implementation in January, 2005 IRC 409a has taken on a life of its own.  As Neil Beaton explains in BVR’s Guide to Valuations for IRC 409a Compliance, because of  "exposure to many bright minds and questioning professionals, new techniques and refinements of old ones have surfaced and are now being implemented."  And as the AICPA prepares to release a revisited practice aid on this matter, a new chapter looks to be added to the saga of 409a.

In "Valuation Issues in 409a," Beaton and David Dufendach will discuss this complex regulation's past, present, and future, as well as those all-important details of the methods and applications with which it is associated.

Agenda
(Topics to be covered)

  • Introduction to IRC 409a
  • Background & history
    • Current economic environment and its impact on 409a valuations
    • Purposes for implementation
  • IRC 409a Regulations
    • Violations and penalties
    • Standard of value and purpose
  • AICPA Practice Aids
    • The original
      • CVM
      • OPM and PWERM
    • 2010/2011 update
    • Looking ahead at what’s in the new practice aid

Learning Objectives

  • Understand the origins and purposes for IRC 409a and the reasoning behind its method of implementation.
  • Learn how to perform analysis for IRC 409a under the AICPA’s practice aid, and what’s ahead in the future update.
  • Clarify the applications of 409a analysis and its importance in the larger valuation framework.

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CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Specialized Knowledge & Applications)

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BVR’s Guide to Valuations for IRC 409A Compliance

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.



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