Valuation
409A / ASC 718 / ESOP
Fair market value assessments supporting equity compensation and employee ownership plans.
Overview
Companies granting equity compensation or operating employee stock ownership structures need periodic fair market value assessments to support pricing and financial reporting.
We support both the valuation of the underlying equity and the documentation needed to support grant pricing and related accounting treatment.
This is valuation support, not accounting or legal advice. Clients should confirm treatment with their auditor or counsel.
When This Applies
- Setting the strike price for equity option grants
- Periodic FMV assessments for ongoing equity compensation programs
- Employee stock ownership plan valuation needs
- Financial reporting support tied to equity compensation
Typically Includes
- Valuation of the underlying common equity
- Methodology documentation appropriate to the applicable accounting and regulatory framework
- A written report suitable to support grant pricing and audit review
Discuss This Engagement