BVR's Practical Guide to Valuation for IRC 409a - Hardcover

Beaton, Neil

 
9781935081104: BVR's Practical Guide to Valuation for IRC 409a
Hardcover
ISBN 10: 1935081101 ISBN 13: 9781935081104
Publisher: Business Valuation Resources, 2010

Synopsis

This practice aid focuses on the "nuts and bolts" of performing valuation and allocation analyses specifically related to Internal Revenue Code §409A ("§409A"). The broad scope of this new Code section provides that, unless certain requirements are met, amounts deferred under a nonqualified deferred compensation plan will be currently includible in income and subject to an additional 20% excise tax. Since there are many complexities involved in performing such valuations, and instead of muddying the waters with esoteric discussions about the proper treatment of specific issues, this guide provides a solid foundation for the reader to perform the most common §409A valuations over a wide variety of economic conditions.

"synopsis" may belong to another edition of this title.

Publisher
Business Valuation Resources
Publication date
2010
Language
English
ISBN 10 
1935081101
ISBN 13 
9781935081104
Binding
Hardcover
Number of pages
134