Published in 2005, this deck remains a good introduction to the reach of 409A across various equity-like compensation instruments. Detailed and thorough. The valuation stuff appears on slides 50-54.
To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in Arcstone communications, unless expressly stated otherwise, is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter(s) addressed herein.
This is our way of saying that Arcstone does not give tax advice. We provide valuations, not tax advice.
Published in 2005, this deck remains a good introduction to the reach of 409A across various equity-like compensation instruments. Detailed and thorough. The valuation stuff appears on slides 50-54.