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Forensic and Valuation Services (FVS)

Jan 6, 2023

Host: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc.

Guests:  Zac Liermann, CPA, Senior Consultant, Wipfli LLP
              Jared Hannon, CFA, CEIV, Director, Grant Thornton LLP

In this episode, we talk to Zac and Jared, who recently presented at the 2022 FVS Conference in Las Vegas on 409A Valuations and discuss the:

  • History and explanation of 409A/ASC 718 Valuations
  • Complex nature of 409A Valuations
  • Difference between simple and complex capital structures
  • Allocation methods appropriate under a particular fact pattern
  • Implementing Option Pricing Model methodologies

Also, “fun” stories of the most complex capital structure the presenters tackled and tips to conquer them in practice.

For Further exploration on this topic –

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Resources available as part of FVS Section membership –

This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services.  If you’re not already a member, visit us online and consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.

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Information on credentials –

Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.