


Welcome
Our primary business focus is valuing private company common stock for purposes of IRC 409A and FAS 123 R. Enterprise Valuations provides professional valuation services primarily to assist private companies to determine and document the fair market value of their common stock so they can: a) avoid inadvertently granting below-market stock options, potentially triggering a costly and unnecessary 409A tax surprise for the very executives and other key employees the stock options are intended to motivate and reward; and b) properly account for stock option expense under generally accepted accounting principles - FAS 123R.
We apply a combination of extensive business and financial experience and professional business valuation expertise to produce cost-effective, realistic valuation assessments for private company common stock. The experience of our team plus the appraisal tools we utilize enable us to analyze a business and identify the key value drivers. From there we apply generally accepted valuation methodologies, including the allocation methods described in the AICPA Practice Aid for valuing private company stock, to determine an estimated valuation of the company and the fair market value of its common stock.
Welcome to the Enterprise Valuations website. On this site, we attempt to provide in depth information and insight into IRC 409A and FAS 123R stock option valuation requirements and issues.
I hope the information we provide helps you better understand the implications of 409A for your company and stock option holders. We would be happy to assist you if you need to obtain a common stock appraisal to avoid the adverse tax consequences that can arise under 409A or to assist with the accounting for stock options under FAS 123R.
Bruce Pollock, Founder and CEO