Getting Ready for 409A: Some Practical Considerations
Scott L. Beauchene, CFA, ASA
Bob Duffy, CPA/ABV, CFA, ASA
The issuance of the Section 409A tax regulations (and the current effective date of January 1, 2008) has renewed interest in the valuation of common stock for equity compensation purposes. By now, most appraisers have been exposed to the relevant Interna ...