Summary
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 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.
Valuations for IRC 409a Compliance
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