Does the IRS or Anyone Care? (Part II of II) Part one of this article presented the â€ścurrent methodâ€ť and â€śoption pricing methodâ€ť (OPM) for allocating value to common stock for 409a valuations, and how these two methods differ in pricing of common stock. Part two examines the implied changes made by OPM and how it affects stakeholders. The article begins with a brief review of the key impacts on the valuatio ...Read more ›
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