June 2, 2009 Axiom Valuation Solutions, a nationally recognized financial security and business valuation firm, today released "A Primer on Valuing Common Stock per IRS 409A and the Impact of FAS 157". The primer was written by Dr. Stan Feldman, Axiom’s Chairman and Chief Valuation Officer, who explained, "We have developed this guide to help our clients address questions raised by their boards of directors and other executives on the issues of setting the strike price for stock options and the impact of fair value on 409A valuations. Although most companies have been complying for the last few years with the valuation requirements of IRS 409A when issuing stock options, many impacted participants who are not involved in the valuation activity are still uncertain about the many of the key requirements and rationale for the program. There is also legitimate confusion about how companies reconcile valuations for FAS 157, IRS 409A, and FAS 123R."

The primer is available upon request at the Valuation Library at:

Primer on Valuing Common Stock per IRS 409A and the Impact of FAS 157

Axiom Valuation Solutions is a nationally recognized financial security and business valuation firm.

For more information visit www.axiomvaluation.com.

Roger Winsby
781-486-0100 x203
roger@axiomvaluation.com