Determining Fair Market Value of Equity Awards Under Section 409A | Practical Law

Determining Fair Market Value of Equity Awards Under Section 409A | Practical Law

A Practice Note providing an overview of the methods available under Section 409A of the Internal Revenue Code (Code) for determining the fair market value of company stock for purposes of granting exempt stock options and stock appreciation rights to employees and other service providers.

Determining Fair Market Value of Equity Awards Under Section 409A

Practical Law Practice Note 1-502-0926 (Approx. 11 pages)

Determining Fair Market Value of Equity Awards Under Section 409A

by Mary Samsa, Akerman LLP
MaintainedUSA (National/Federal)
A Practice Note providing an overview of the methods available under Section 409A of the Internal Revenue Code (Code) for determining the fair market value of company stock for purposes of granting exempt stock options and stock appreciation rights to employees and other service providers.