Kenneth J. Pantoga



  • Monday, September 1, 2008
    Since the enactment of Internal Revenue Code ("IRC") Section 409A, one question we are frequently asked is: how do you value a privately held, venture-backed company? Moreover, once you've valued the early-stage company, how do you determine what portion of that company's value should accrue to the common stock holders (often company management and...
  • Saturday, March 1, 2008
    Today's corporation faces vexing questions related to the "fair value" of its assets and liabilities: How does one value these items? Are assets and liabilities being valued in accordance with generally accepted accounting principles ("GAAP")? In the fall of 2006, the Financial Accounting Standards Board ("FASB") issued Statement of Financial Accounting...