What are the valuation considerations for equity granted to non-employees under Section 409A?

Mar 19, 2023 ... Section 409A of the Internal Revenue Code of 1986, as amended (409A), was enacted into law in 2004 to impose statutory requirements on ... Sep 9, 2022 ... An employee will be presumed to have separated from service if the level of service provided drops to 20% or less by comparison to the preceding 36-month ... Nov 30, 2007 ... Code section 409A applies to many arrangements not traditionally considered “deferred compensation.” This article reviews Code section 409A issues as they ... May 4, 2015 ... Section 409A requires that "deferred compensation" be structured in a particular manner. Specifically, deferred compensation must be payable on ... Apr 13, 2007 ... ... Section 409A of the Internal Revenue Code. Section 409A was enacted as part of the American Jobs Creation Act in October 2004 and applies to ... Mar 14, 2024 ... ... Section 409A and must be appropriately structured to avoid adverse tax consequences. Failure to comply with 409A's strict rules can result ... Jun 26, 2010 ... This article provides an overview of some key aspects of Section 409A, the $1 million limit under Section 162(m), and the golden parachute rules ... Aug 31, 2011 ... It is a standard practice to condition payment of severance benefits or other compensation on the employee signing a general release of claims against the ... Aug 11, 2010 ... Six years after its enactment in 2004, section 409A of the Internal Revenue Code, 26 U.S.C. § 409A, has developed to be almost everything a ... Mar 17, 2020 ... To qualify as performance-based compensation for this exception, one primary requirement is that the performance criteria must be established in ...