MPI has provided the initial valuations, as well as regular valuation updates for numerous equity-based incentives, including private company common stock, stock options, stock appreciation rights, phantom stock plans and other equity-based compensation awards.
Accounting Standards Codification Topic 718 (formerly SFAS 123R) governs the recognition of equity-based employee compensation as a fair value expense under U.S. GAAP. Valuation of equity-based compensation is also necessary in some cases for tax compliance under IRC §409A, under which deferred compensation awards must be issued at fair market value.
