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IRS Rev. Proc. 2002-45: Expansion of Acceptable Valuation Methods for Stock Options (PDF)
Internal Revenue Service [IRS]Link to more items from this source
June 14, 2002
8 pages. Excerpt: Revenue Procedure 2002-13 ... provided guidance on valuing stock options for nonpublicly traded stock and publicly traded stock for purposes of §§ 280G and 4999 of the Internal Revenue Code.... [C]ommentators have suggested that the two valuation methods [provided by that revenue procedure] do not adequately take into account all of the facts and circumstances relevant to the valuation of Compensatory Stock Options in the context of a change in ownership or control.

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