You finally closed your first round, or you’re about to issue equity to an early hire who took a below-market salary to bet on you. Someone asks, “Do we have a 409A?” You nod, then panic-Google it ...

The income approach to valuing closely-held business interests is primarily based on an estimation of future earnings capacity. The first step in the process of calculating future earnings is to ...

Clients may be inclined to use a Section 409A valuation for gift tax purposes. After all, both valuations aim to determine ...

Finding small-cap companies that tick the boxes of being both comparatively undervalued to their peers and may unlock current income opportunities is a persistent challenge. SCAP uses an actively ...

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...

This article addresses whether you should invest for growth or income.