The Hidden Interdependency of IRC 409a and FAS 123r
With the myriad of regulations facing firms today, ensuring compliance can be a daunting task. Regulations such as IRC Section 409a ("Sec. 409a") and Financial Accounting Standards Board 123r ("FAS 123r") are just two of the Sarbanes-Oxley era regulations facing firms. Even though these regulations are often seen as being wholly independent, in reality they are intimately tied to one another in the context of private firms. Given this strong interdependency, overall compliance can be aided greatly by an integrated, consistent valuation approach. |
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