409A Valuations

Introduction

1. What is a 409A valuation, and Why does the IRS require it?

2. When should a startup order its first 409A valuation?

3. How long does a 409A report stay valid?

4. Which events void a 409A valuation?

5. Who qualifies as an independent 409A appraiser?

6. What documents and data are needed for a 409A valuation?

7. Which 409A valuation methods are most suitable for early versus later stages?

8. How does a preferred price translate into a 409A common value?