When is a 409A Valuation Required for Issuing Restricted Stock?
A 409A valuation is required before issuing restricted stock to determine its fair market value for tax compliance. Although restricted stock is taxed at grant, a valuation helps set accurate pricing, supports 83(b) election decisions, and ensures the issuance aligns with IRS guidelines—especially for startups planning equity compensation.
https://www.apsense.com/ar...
A 409A valuation is required before issuing restricted stock to determine its fair market value for tax compliance. Although restricted stock is taxed at grant, a valuation helps set accurate pricing, supports 83(b) election decisions, and ensures the issuance aligns with IRS guidelines—especially for startups planning equity compensation.
https://www.apsense.com/ar...

When is a 409A Valuation Required for Issuing Restricted Stock?
Issuing restricted stock is a common practice for private companies, especially startups and emerging businesses seeking to attract top talent and incentivize employees. Restricted stock offers recipients real ownership in the company, often at a very early stage. However, this process isn’t as si....
https://www.apsense.com/article/857042-when-is-a-409a-valuation-required-for-issuing-restricted-stock.html
04:49 AM - Jul 20, 2025 (UTC)