IRC 409A:

 

Since January 1 2005, the IRS has required private companies to use AICPA-approved methods to value their employee stock options in order to avoid potentially ruinous penalties

 

SFAS 123R:

 

Starting December 15 2005, private companies must account for the cost of their stock option plans, incorporating complex assumptions about volatility, forfeiture rates and terms.

 

Pagemill Partners’ team of valuation experts will help you navigate these requirements safely.