River Paison

Mr. Paison specializes in valuations for business combinations (ASC 805), impairment testing (ASC 350), employee equity compensation (ASC 718 / ยง409A), gift and estate tax…

Mercedes Falcon

Ms. Falcon has extensive experience in business valuation for financial and tax purposes, project management and corporate finance. Prior to joining Valuation Research, Ms. Falcon…

Jason Storbeck

Jason Storbeck specializes in the valuation of business enterprises, intangible assets for purchase price allocations, goodwill impairment studies, and stock compensation expense for financial reporting…

Anthony Pumphrey

Mr. Pumphrey has over 10 years of experience performing business enterprise valuations, purchase price allocations, impairment analyses, and the valuation of claims within complex capital…

Kevin Meyers

Mr. Meyers has more than 20 years of financial and valuation advisory experience, which includes fairness and solvency opinions and valuation opinions for M&A, investment,…

10 Years Older, 10 Years Wiser: Evolution of 409A

As startups stay private for longer periods of time, their common stock valuation (409A) history is likely to be scrutinized if they pursue an IPO.

IPO Readiness: Valuation Issues Related to Taking a Company Public

Valuation considerations must be managed carefully to minimize the time, effort and costs of the IPO filing process.

AICPA Guidance for Valuing Complex Equity Capital Structures

Rob Barnett discusses the AICPA’s updated guidance to its original Practice Aid regarding the valuation of equity securities of privately-held companies.

Valuation Integral to Sec. 409A Requirements

The valuation of a development-stage company’s common stock is best estimated using the methods in the Practice Aid.

Current Practice Issues Pertaining to Sec. 409A

In the original Practice Aid, there was no mention of the back-solve approach. Since then the technique has come into widespread use.