Tag: IRC 409a/ASC 718

White Paper

Acquirer Challenges Early IRC 409A Report

A venture backed company received an attractive acquisition offer from a well known Silicon Valley acquirer.  But partway through the due diligence review the acquirer …

Read More
White Paper

Revised Valuation Allows Completion of IPO

Because of SEC questions about stock option grants made in the year before an IPO filing, a Silicon Valley company was unable to complete its …

Read More
Commentary

The Effect of Convertible Notes on IRC 409A Valuations

During the past few years, many young companies have used convertible notes instead of preferred stock to raise money from angel investors and even venture …

Read More
Commentary

California Lowers Penalty Tax for IRC §409A Violations

The California income tax law largely conforms to federal income tax law and California routinely uses the federal definitions of taxable income or tax deductions. …

Read More