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409A valuation records: what finance should prepare before a startup grants stock options

A 409A valuation supports fair market value for common stock used in option pricing. Finance should keep current financials, capitalization, forecasts, financing terms, material events, and the final valuation report connected.

Published August 29, 2026Reviewed August 29, 2026 1 min read

The valuation needs a current company picture

A 409A valuation is often used to support the fair market value of private-company common stock for option grants. The valuation provider needs a credible view of the company's current financial position and recent events, not just a cap-table export.

Prepare the package before the board meeting or grant cycle so finance is not reconstructing numbers at the last minute.

Gather the inputs that explain enterprise value and common equity

Typical inputs can include historical financial statements, current cash, debt, forecasts, customer concentration, capitalization, preferred-stock rights, recent financing documents, secondary transactions, material contracts, and information about the market and business model.

Use the same closed actuals and approved forecast management already relies on.

Track material events between valuations

A financing round, acquisition offer, major revenue change, secondary sale, significant customer win or loss, or other material development can affect whether an older valuation remains appropriate.

Create an event log and route material changes to the company's legal and tax advisers before issuing new grants.

Archive each valuation with its effective period

Keep the final report, inputs, board records, grant dates, and any subsequent refresh together. Do not overwrite old reports when a new valuation is completed.

This creates a defensible timeline showing what information the company had when option exercise prices were approved.

Frequently asked questions

Questions buyers usually ask

What is a 409A valuation used for?

Private companies commonly use it to support the fair market value of common stock when setting option exercise prices and addressing Section 409A considerations.

How often should a startup refresh a 409A valuation?

Companies commonly refresh periodically and after material events, but the appropriate timing should be determined with qualified legal and tax advisers based on the company's facts.

Official sources

Check provider facts at the source.

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