409A Valuations – What you Need to Know

Host: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc. Guests:  Zac Liermann, CPA, Senior Consultant, Wipfli LLP               Jared Hannon, CFA, CEIV, Director, Grant Thornton LLP In this episode, we talk to Zac and Jared, who recently presented at the 2022 FVS Conference in Las Vegas on 409A Valuations and discuss the: History and explanation of 409A/ASC 718 Valuations Complex nature of 409A Valuations Difference between simple and complex capital structures Allocation methods appropriate under a particular fact pattern Implementing Option Pricing Model methodologies Also, “fun” stories of the most complex capital structure the presenters tackled and tips to conquer them in practice. For Further exploration on this topic – If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.  Statement on Standards for Valuation Services (VS Section 100) FREE resource AICPA-CIMA Forensic and Valuation Services Conference, session:  409A Valuations available for purchase from AICPAconferences.com Resources available as part of FVS Section membership – AICPA's _Accounting and Valuation Guide: Valuations of Privately-Held-Company Equity Securities Issued as Compensation aka the Cheap stock guide Valuations performed for employee stock ownership plans (ESOPs) and FAQs What every valuation analyst should know about employee stock ownership plans (ESOPs) VS Section 100 (SSVS) Development Compliance Checklists This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services.  If you’re not already a member, visit us online and consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content. Don’t miss an episode – Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to [email protected] LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS: Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at [email protected]