This practice aid focuses on the "nuts and bolts" of performing valuation and allocation analyses specifically related to Internal Revenue Code §409A ("§409A"). The broad scope of this new Code section provides that, unless certain requirements are met, amounts deferred under a nonqualified deferred compensation plan will be currently includible in income and subject to an additional 20% excise tax. Since there are many complexities involved in performing such valuations, and instead of muddying the waters with esoteric discussions about the proper treatment of specific issues, this guide provides a solid foundation for the reader to perform the most common §409A valuations over a wide variety of economic conditions.
FREE Two-Day Shipping for students on millions of items. Learn more |
 Sell Back Your Copy for $5.00
Whether you buy it new on Amazon for $182.86 or somewhere else, you can sell it back through our Book Trade-In Program at the current price of $5.00.
New Price$182.86
Trade-in Price$5.00
Price after
Trade-in$177.86 |
Book Description
Frequently Bought Together
Editorial Reviews
From the Publisher
Table of Contents
Chapter 1: Introduction
Chapter 2: Initial Work- Characteristics of Early Stage Companies
Chapter 3: Security Characteristics Economic Rights Control Rights
Chapter 4: Overview of IRC 409A Regulations
Chapter 5: Overview of AICPA's Original Practice Aid
Chapter 6: Application of Models Application of the Option Pricing Method Discounts and Adjustments to Value Late Stage Valuation: Probability-Weighted Expected Return Method
Additional Reading:
Be Careful When Pricing Employee Stock Options- By Joel F. Johnson
OPM vs. PWERM--Market Trends and Potential Pitfalls- By Thomas Miller
Telephone Transcript: 409A Compliance - Issues, Approaches and Mistakes Not to Make
Product Details
Would you like to update product info or give feedback on images?
|
More About the Author
Discover books, learn about writers, read author blogs, and more.
Customer Reviews
|
There are no customer reviews yet.
|
|||
|
Video reviews
|
Tag this product(What's this?)Think of a tag as a keyword or label you consider is strongly related to this product.
Tags will help all customers organize and find favorite items. |
Sell a Digital Version of This Book in the Kindle Store
If you are a publisher or author and hold the digital rights to a book, you can sell a digital version of it in our Kindle Store.
Learn more
Customer Discussions
|
This product's forum
Active discussions in related forums
Search Customer Discussions
|
Related forums
|
Listmania!
So You'd Like to...
Look for Similar Items by Category
- Books > Law > Business > Franchising
- Books > Law > Practical Guides
- Books > Law > Taxation
- Books > New & Used Textbooks > Law > Business Law
- Books > New & Used Textbooks > Law > Tax Law
