April 2007 Articles
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Final 409A Regs analysis by Nixon Peabody
A nice brief analysis of the final 409A regulations. Overview of changes and recommendations for compliance....
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Final 409A Regs: top 10
Deloitte authored this one, though it was published through the National Association of Stock Plan Professionals. Not much about valuation here, but isn’t it nice to get a Big 4 to boil down a 397 page regulation to a 5 page, 10-point list? I’ll say!...
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Final 409A Regs: a 76-slide “summary”
Think twice before printing this one. It’s a comprehensive analysis of the 409A regulations in their final form. While not the last word on the subject, it was among the first presentations to appear on the subject after the final regs were published. Presented in cooperation between the US Treasury,...
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Final 409A Regs – a redline!
Paul Hastings was the first that we knew of to actually compile and publish a redline of the final 409A regulations. One pertinent section begins on page 38 with the words "presumption of reasonableness." Here’s where you get the valuation safe harbors....
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Final 409A Regs issued today
Here they are. For valuation-related stuff, see pages 28 through 35. For safe harbors, see pages 33 and 221....
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