Valuing Employee Stock Options for Closely Held Companies

Business Valuation UpdateVol. 14 No. 8
August 2008
Keith Sellers, CPA/ABV, CVA, Ph.D.


While the valuation of employee stock options (ESOs) has been an issue in numerous tax cases and matrimonial disputes, the level of sophistication and accuracy of the models used by appraisers has not historically received close scrutiny. However, with th ...