Organizational capital structure valuation

Section 409A Valuation Considerations  February 3, 2010 – 09:55 am
Capital Structure (Wiley

Overview of Internal Revenue Code Section 409A

Section 409A regulates the treatment of nonqualified deferred compensation (NQDC) paid by a “service recipient” to a “service provider” for federal income tax purposes. Sec. 409A has a measurable impact on the way NQDC plans are designed and operated. Failure to adhere to Sec. 409A could result in immediate taxation, a 20% penalty and potential interest payments to the employee. The context in which most commonly encounter Sec. 409A regulations is related to the issuance of employee stock options and other equity instruments.

When issuing stock options, companies must be aware of the following requirements of 409A:

  1. The fair market value must be determined using “reasonable application of a reasonable valuation method;” and
  2. A valuation needs to be performed by someone qualified to perform such a valuation, based on her knowledge, training, experience, etc. (In most cases, companies choose to hire outside appraisal firms to meet this requirement); and
  3. The valuation needs to be updated at least every 12 months, or more frequently if significant changes occur in the business between grant dates (e.g., new rounds of financing, new product launches, new major customers, etc).

Source: Founders Space

You might also like:

Governor Elizabeth A. Duke on Rebalancing the Housing Market
Governor Elizabeth A. Duke on Rebalancing the Housing Market
Whole Foods CEO Mackey Wants to Transform Business
Whole Foods CEO Mackey Wants to Transform Business
Davos Annual Meeting 2010 - Rethinking Systemic Financial Risk
Davos Annual Meeting 2010 - Rethinking Systemic Financial Risk

Critiquing Marxism

Marxism’s Anniversary
Long Live (a piece of) Marxism!
by Michael Albert
Article from New Politics Symposium: The Relevance of Marxism on the
150th Anniversary of The Communist Manifesto, Winter, 1998
Perhaps the most remarkable thing about the 150th anniversary of The Communist Manifesto is that, well, who cares? The answer is: nearly no one. More, nearly no one w...g of Das Kapital, or any other event you care to name in this pantheon, getting on with doing it better is that thing.
The author, Michael Albert, works on Z Magazine, the Z Media Institute, and Z’s online operation named ZNET. He hosts a forum on ZNet, as do Noam Chomsky, Katha Pollitt, Barbara Ehrenreich, and Howard Zinn, for those interested in discussing this article or other matters.

Anti Globalization Folk

What Are We For?
By Michael Albert
Anti-globalization activists understand that sympathetic and mutually beneficial global ties are good. But we want social and global ties to advance universal equity, solidarity, diversity, and self-management, not to subjugate ever-wider populations to an elite minority. We want to globalize equity not poverty, solidarity not anti-sociality, divers...s and their dynamics. We need domestic and international economic vision that everyone can understand and refine and make their own. We need it to generate hope, to provide inspiration, to reveal what is possible and valuable, and to orient and also democratize our strategies so that they might take us where we desire rather than in circles or even toward something worse than what we now endure.

In Defense...continued

But a participatory economy enjoys advantages in managing this trade off compared to capitalism. Most importantly, direct recognition of 'social serviceability' is a more powerful incentive to innovation in a participatory economy, which reduces the magnitude of the trade off since more innovation will occur in a participatory economy than in capitalism for the same speed of adjustments. Secondl... Economy. Forthcoming.
Levy, David. 1991. Book Review: Seeking a Third Way. Dollars and Sense 171 November 1991: 18-20.
Pramas, Jason. 1991. A Roundtable on Participatory Economics. Z Magazine July/August 1991: 73-74.
Weisskopf, Thomas. 1992. Toward a Socialism for the Future in the Wake of the Demise of the Socialism of the Past. Review of Radical Political Economics 24 (3&4).

CONSOR Intellectual Asset Management Values The Robert Rauschenberg …  — San Francisco Chronicle
CONSOR Intellectual Asset Management was hired to provide an intellectual property valuation of the portfolio of copyrights and related intellectual assets (the “IP”) associated with the artistic career of Robert Rauschenberg. His estate holds …

House Session 2011-04-05 (12:00:09-13:05:35)
House Session 2011-04-05 (12:00:09-13:05:35)
Leading an Industry Turnaround: Lessons from Government Interventions at GM and Chrysler
Leading an Industry Turnaround: Lessons from Government Interventions at GM and Chrysler
Voices of the Past Preservation Today: Attacks in India, Network to Freedom, Endangered State Parks
Voices of the Past Preservation Today: Attacks in India, Network to Freedom, Endangered State Parks
Atlantic Publishing Company (FL) How to Read and Understand Financial Statements When You Don't Know What You Are Looking At: For Business Owners and Investors
Book (Atlantic Publishing Company (FL))
McGraw-Hill Best Practices for Equity Research Analysts: Essentials for Buy-Side and Sell-Side Analysts
Book (McGraw-Hill)

Related posts:

  1. Organisational capital evaluation
  2. Organizational capital structure reporting
  3. Organizational capital structure explanation
  4. Organisational capital valuation
  5. Organizational capital structure evaluation