Experts in SFAS 123(R) Valuation and Expensing Compliance

Since the adoption of the Sarbanes-Oxley Act, The Brenner Group® has provided independent third-party valuations for IRC 409A and SFAS 123(R) compliance. To determine value, our professionals analyze each client's business and financial plans, history, projections, and comparable companies and transactions. We have been engaged by more than 300 clients to value securities and options for tax, financial reporting, litigation, and other purposes.

Expertise in SFAS 123R valuations and calculations

The (Financial Accounting Standards Board) Statement No. 123R mandates that affected companies must expense stock options and other forms of equity based employee compensation. Among other things, in the process they must track all equity compensation activity, calculate fair value, and adjust employee income tax deductions. Depending on the number of employees receiving awards, the frequency of grants, and the variability of the terms, ongoing administration and compliance can pose a significant burden.