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409A Valuation

409a-valuations

409A Valuation

Our 409A valuation services help private companies determine the fair market value of their common stock in compliance with IRS regulations. As part of our comprehensive valuation services, we provide defensible, audit-ready reports trusted by investors, auditors, and tax authorities.

A 409A valuation establishes the fair market value (FMV) of a private company’s common stock for option grants, ensuring compliance with U.S. tax regulations and guardrails for employee stock plan issuance. Without a proper 409A valuation, companies risk severe tax penalties on equity compensation.

At Synpact Consulting, we provide precise, defensible 409A valuations for U.S. startups, private companies, and cross-border ventures. Our analysis combines rigorous financial modeling, benchmarking, scenario planning, and documentation to satisfy audit and tax scrutiny.

Why Choose Synpact for 409A Valuation

  • Regulatory Compliance & Tax Defensibility.
  • Robust Valuation Methodologies (Option Pricing, Backsolve, Hybrid Methods).
  • Full Documentation & Reporting suitable for IRS review.
  • Scenario & Return Multiplicity Analysis (liquidation preferences, exit paths).
  • Experienced in Private / Startup Contexts.
  • Fast Turnaround for timely equity grants.
  • Audit / Legal Support in case of IRS or investor queries.

Our 409A Valuation Services

Valuation Model Selection & Setup

Option pricing (e.g. Black-Scholes, Binomial, Monte Carlo).

Back‑solve / hybrid (for multi-class capital structures).

Discounted cash flow / comparables where relevant.

Capital Stack & Waterfall Analysis

Model preferred / debt / convertible / common relationships.

Scenario simulation of exit outcomes.

Allocation of residual value to common.

Assumption Benchmarking & Input Analysis

Volatility, risk-free rate, expected life, dividends, discount rate.

Market multiples and comparables.

Scenario weighting.

Option Price / FMV of Common Stock

Derivation of per‑share fair value.

Strike price setting and 409A safe harbor.

Stress, Upside, & Sensitivity Analysis

Sensitivities on key inputs.

Alternative outcome / downside vs upside scenarios.

Documentation & Legal / Audit Ready Report

Valuation report with methodology, assumptions, scenario outputs.

Supporting work papers, reconciliations.

Board memo, opinion letter for records.

Process & Workflow

  • Engagement Kickoff – Gather cap table, financials, exit expectations, legal documents.
  • Data Collection & Benchmarking – Peer multiples, transaction comps, volatility data.
  • Model Building & Simulation – Build waterfall, option / back‑solve model.
  • Review & Stress Testing – Run scenario sets, validate assumptions.
  • Valuation Conclusion & Report – Final per‑share value, strike recommendation, report.
  • Support & Follow-up – Legal / tax queries, board presentation, audits.

Our valuation approach supports venture-backed and growth-stage companies by aligning with accounting advisory services and best practices in financial reporting.

Industries & Use Cases

Industries:

  • Tech / SaaS Startups
  • Biotech / Healthcare Ventures
  • FinTech & Financial Services
  • Consumer & E‑commerce Startups
  • Deep Tech / Hardware

Use Cases:

  • Granting stock options to employees
  • Pre‑Series A, B, C funding rounds
  • Secondary share sales / liquidity events
  • Audit readiness & investor documentation
  • IRS or tax authority reviews

Frequently Asked Questions (FAQs)

Q: What is a 409A valuation and why is it needed?

A: A 409A valuation determines the fair market value (FMV) of private company common stock for option grants, ensuring compliance with U.S. tax code Section 409A.

Q: How long is a 409A valuation valid?

A: Typically, the safe harbor valuation is valid for 12 months, unless there is a material event (e.g. new financing, major acquisition) requiring re‑valuation.

Q: What inputs are most sensitive in 409A valuations?

A: Key sensitive inputs include volatility, discount rate, exit multiple, liquidity preferences, and timing of exit.

Q: Do you support multi‑class capital structures?

A: Yes — we model preferred, convertible instruments, debt, and common equity, with full waterfall / allocation logic.

Q: Is this suitable for non-U.S. companies granting U.S. options?

A: Yes — we can support 409A valuations for cross‑border entities, taking into account legal, tax, and structuring nuances.

Need a defensible 409A valuation for your startup or private company? Let Synpact Consulting help you set compliant option strike prices, protect your employees, and prepare strong audit/tax documentation. Contact [email protected] to schedule a consultation or request sample reports.

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