Resources
Integgra Presentation
- "Complex Capital Structures - Be Careful What They Ask for!: Considering Terms and Returns When Raising Venture Capital"
- This slideshow was presented by Integgra at a recent joint NACVA/AICPA valuation conference in Atlanta. It discusses variables early stage company executives should consider when negotiating venture capital funding, such as liquidation preferences, participation rights and caps, and their impact on the ultimate return to executives and shareholders upon a liquidity event. It is available upon request through the Contact tab, or via email to gregg@integgra.com.
Valuation Resources
- Application of IRS Section 409A to NonQualified Deferred Compensation Plans (Internal Revenue Bulletin 2007-19)
- FASB Statement of Financial Accounting Standards (SFAS)123R
- Risks associated with not using an independent valuation firm for the pricing of stock options
- Importance of using an independent valuation firm for fairness opinions to avoid conflicts of interest
- Summary of FASB Statement No. 141(R), Business Combinations, codified as Accounting Standards Codification (ASC) Topic 805
- Summary of FASB Statement 142, Goodwill and Other Intangible Assets, codified as ASC 350