Resources

To better understand 409A Valuations, both technically and historically, you can read our articles on a range of valuation related topics.

Time

Why You Need A 409A Valuation

We know it can be a pain, but this is why you need an appraisal

Cost

How a 409A is Performed

An overview of the methodology of an appraisal for IRC Section 409A

Simple

The Info You Will Need To Provide

Understand the kind of information you will need to provide for a 409A valuation

Recent Articles

Does My Company Need a 409A Valuation?

Posted on: November 9, 2013

Have you heard of IRC Section 409A and wondered if it applied to your company? Do you think you might be in need of a 409A valuation but are unsure? Most entrepreneurs have never heard of IRC Section 409A , if you haven’t then check out our article here (http://simple409a.com/why-do-i-need-to-get-a-section-409a-valuation/). The majority of earlier stage […]

My company is based outside of the United States, do I need to worry about IRS Section 409A?

Posted on: October 7, 2013

Are you looking to hire a U.S. citizen? Are you thinking of opening an office in the U.S.? If you answered yes to either of these questions and are considering issuing deferred compensation (for example stock options or restricted stock units) then IRS Section 409A should be on your radar. What is a 409A valuation? […]

How do I determine fair market value for an 83b election?

Posted on: May 24, 2013

If you already know you need to file an 83b election then the first question you probably have is how do I determine the fair market value of the “property” for the election? There are a few ways to go about determining the fair market value of the shares in your 83b election. If your […]

What certifications are required to be qualified to issue a 409a valuation?

Posted on: February 19, 2013

Are there mandatory certifications? Can anyone issue a 409a valuation? There are no mandatory certifications to perform a 409A valuation, but the IRS does require that an appraiser have significant knowledge, experience, education and training. When choosing a 409A provider there are a couple of things you should consider: the first is whether the individual […]

Valuation Methods – The Asset Approach

Posted on: January 4, 2013

The asset approach is one of the three approaches (along with the market approach and income approach) used to estimate enterprise and equity value, and is used in IRC 409A valuations.  The asset approach is defined in the International Glossary of Business Valuation Terms as “a general way of determining a value indication of a […]