Tax & Compliance Articles
IRS, DOL, and ERISA-facing valuations — gift and estate tax, Form 5500, Section 409A, and qualified appraisal requirements.
409A Valuation vs. ASC 718: What Startup Founders Need to Know
Learn how 409A valuations and ASC 718 share-based compensation analyses differ, where they overlap, what founders should document, and how to coordinate valuation, tax, and accounting support.
ASC 805 Purchase Price Allocation: Why You Need to Value Intangible Assets After an Acquisition
** Learn why ASC 805 purchase price allocation requires supportable intangible asset valuation after an acquisition, including methods, examples, checklist, risks, and FAQs.
Goodwill Impairment Testing (ASC 350): A Guide for Privately Held Companies
Learn how ASC 350 goodwill impairment testing works for privately held companies, when valuations are needed, and how DCF, EBITDA market analysis, and asset approach methods support fair value.
Reporting Non-Publicly Traded Stock on Form 5500: Valuation Requirements for Hard-to-Value Assets
Learn how to support Form 5500-series plan asset reporting for non-publicly traded stock, ROBS employer securities, and other hard-to-value assets with a defensible business valuation.
Revenue Ruling 59-60 and Its Application to ERISA Adequate Consideration
Learn how Revenue Ruling 59-60 informs ERISA adequate consideration, ESOP employer-stock valuations, fiduciary review, and business valuation methods.
Section 1202 QSBS Valuation: Maximizing the $10M Capital Gains Exclusion
Learn how business valuation supports Section 1202 QSBS planning, aggregate gross asset records, stock-basis modeling, 409A coordination, and exit documentation.
The 280G Golden Parachute Valuation: Navigating Tax Penalties During a Change in Control
Learn how 280G golden parachute valuation works in M&A, including base amounts, parachute payments, equity awards, reasonable compensation, and valuation support.
The Impact of Section 199A on Business Valuation and Qualified Business Income
** Learn how Section 199A and the qualified business income deduction can affect pass-through business valuation, discounted cash flow modeling, EBITDA, market approach analysis, asset approach conclusions, and business appraisal assumption...
Valuing Restricted Stock Units (RSUs) vs. Stock Options: What’s the Difference for Tax Reporting?
Learn how RSUs, ISOs, and nonqualified stock options differ for tax reporting, fair market value, 409A valuations, business valuation, and sale planning.
Why Estate Attorneys Should Require Certified Appraisals for Form 706
Estate attorneys handling Form 706 filings should require professional business appraisals for private company interests. Learn valuation methods, workflow, risk controls, review questions, and FAQ.
A CPA’s Guide to Sourcing Defensible Valuations for Form 5500 Audits
A CPA-focused guide to sourcing defensible business valuations for Form 5500 audits, ROBS plan asset reporting, methods review, documentation, red flags, and valuation report QA.
Form 5500 Late Filing Penalties (And How a Fast Valuation Can Save You)
Late Form 5500 filing can create DOL and IRS penalty exposure. Learn how supportable ROBS business valuation can remove a reporting bottleneck.
How Often Do I Need to Update the Valuation of Alternative Investments for Form 5500?
Learn when alternative investments need updated valuation support for Form 5500 reporting, including annual reviews, event-driven triggers, ROBS stock, documentation, and practical valuation steps.
Prudent Investigation: What the DOL Expects from Plan Fiduciaries in Business Valuations
Learn how plan fiduciaries can document prudent investigation in private-company business valuations, including appraiser selection, DCF, EBITDA, market approach, asset approach, Form 5500, and ROBS valuation support.
Small Plan vs. Large Plan Form 5500: Do Valuation Requirements Change?
** Learn how small-plan and large-plan Form 5500 filing categories affect valuation support, audit scrutiny, ROBS employer stock, and private asset reporting.
Switching Form 5500 Valuation Providers: What You Need to Know
Learn how to switch Form 5500 valuation providers without losing documentation continuity. Includes ROBS valuation handoff steps, methods, pricing, and FAQ.
Why Plan Auditors Reject DIY Valuations for Form 5500 Filings
Learn why plan auditors push back on DIY valuations for Form 5500 filings, what evidence they expect, and how a defensible business appraisal supports plan asset reporting.
Department of Labor (DOL) Red Flags on Form 5500 Valuations
Learn practical Department of Labor red flags for Form 5500 valuations, including stale private stock values, unsupported valuation methods, ROBS stock reporting issues, fiduciary documentation gaps, and how to support a defensible business...
ESOP Annual Valuations: A Checklist for Form 5500 Compliance
Practical ESOP annual valuation checklist for Form 5500 coordination, fiduciary review, independent appraiser support, valuation methods, and private company stock reporting.
IRS Requirements for Gift and Estate Tax Business Valuations
Learn what the IRS expects in gift and estate tax business valuations, including fair market value, valuation dates, Form 706/709 support, discounts, methods, and appraisal documentation.
Valuing Hard-to-Value Assets for Form 5500 Reporting
Learn how plan sponsors, ROBS business owners, TPAs, CPAs, and advisers can support hard-to-value plan asset values for Form 5500 reporting with defensible valuation methods, documentation, and adviser coordination.
Form 5500 Schedule H: When Is an Independent Business Valuation Required?
Learn when Form 5500 Schedule H plan asset reporting may require or strongly support an independent business valuation for private stock, ROBS plans, and hard-to-value assets.
Promoter vs. Independent Appraiser: Why You Should Separate Your ROBS TPA from Your Valuator
Learn why ROBS business owners should separate the plan promoter or TPA from the independent appraiser, how valuation methods support Form 5500-related reporting, and when Simply Business Valuation's $399 standard ROBS valuation report may ...
2026 Estate Tax Sunset and Business Valuation Guide
Learn how the 2026 estate tax rules affect business valuation, gifting, step-up basis, buy-sell agreements, and state death tax exposure for business owners.
What Is a 409A Valuation and Why Is It Required?
Learn what a 409A valuation is, when private companies need one, how Section 409A safe harbor rules work, and why supportable common-stock FMV matters for option grants.
Benefits of a Compliant Business Valuation for Form 5500 Filings
Form 5500 is officially known as the Annual Return/Report of Employee Benefit Plan – a form jointly developed by the U.S. Department of Labor (DOL),...
Business Valuation in the 409A Process
In the world of private companies and startups, a **409A valuation** refers to an independent appraisal of a company's fair market value (FMV) per share...
Essential Guide to SEC 409A Valuation
Learn how Section 409A valuations support private-company stock option pricing, safe harbor documentation, material event updates, and tax risk management.
Ensure Business Valuation Meets IRS & DOL Standards for Form 5500
Learn when a business valuation supports Form 5500 reporting, ROBS or employer-stock plan administration, IRS and DOL documentation, and ERISA fiduciary review.
Estimating Business Value for Form 5500 Compliance
For business owners and financial professionals dealing with retirement plans, the *annual Form 5500 filing* is a critical compliance requirement. At the...
Business Valuation for 401(k) Compliance: In-Depth Exploration
Learn when business valuation matters for 401(k), ROBS, ESOP, employer stock, and Form 5500-related plan reporting, plus records, appraiser selection, and limits.
Gift Tax Valuation: IRS Requirements for Transferring Business Shares
Learn how IRS gift tax valuation rules, Form 709 adequate disclosure, Revenue Ruling 59-60, qualified appraisals, and valuation discounts affect private company share transfers.
In-Depth Guide to 401(k) Compliance Business Valuation
Learn when a 401(k), ROBS, or plan-owned private stock valuation may be needed, what records matter, and how to support fiduciary, tax, and plan reporting review.
Essential Guide to Business Valuations for 401(k) Compliance
For business owners and certified public accountants (CPAs) managing company retirement plans, having a comprehensive understanding of the intricacies and...
Importance of Accurate Business Valuations for 401(k) Compliance
As stewards of enterprise value and regulatory adherence, a precise understanding of business worth enables sound strategy while satisfying compliance...
What Is the Purpose of a Business Valuation for Tax?
Business owners and financial professionals often encounter situations where determining the **fair market value (FMV)** of a business isn’t just useful –...