409A Valuations – What you Need to Know

Forensic and Valuation Services (FVS)

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 [e-mail]

Information on credentials –

Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.

• ABV Credential (Accredited in Business Valuation)
• CFF Credential (Certified in Fraud and Forensics)