Mirus Capital AdvisorsMirus Capital Advisors

409A Fairness Opinions

Mirus helps companies fulfill the requirements of Section 409A of the Internal Revenue Code and ASC 718 / SFAS 123R regarding the valuation of stock options and other forms of deferred compensation. Our 409A valuations are designed to support a straightforward audit process and have been reviewed by the “Big 4” accounting firms and other national and regional CPA firms.

The regulations under IRC §409A apply to nonqualified deferred compensation plans, which, if they do not meet the requirements of Section 409A, may subject employees to certain additional taxes, including a 20% additional income tax. The IRC regulations contain “safe harbor” protections, including the use of an independent appraisal, which can shift the burden of proof from the employer and employees to the IRS. Equally important, investors and potential buyers increasingly want assurances that companies are 409A compliant. Mirus’ market knowledge and experience in valuing early stage businesses and emerging technologies makes us the perfect independent appraiser to assist you in satisfying these IRS regulations.

Contact Us to discuss the Mirus sale process, or to learn more about how Mirus can help you with all of your valuation needs, including Purchase Price Allocation, Business Valuation, ESOP Valuation, Fairness Opinions, and Financial Reporting.