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Boston Live Event – A Primer on Issuing Employee Stock Options, May 2, 2023, Tuesday.

A live event hosted by Triple Ring Technologies in Boston. Please register below.

Registration is required. Registration extended through May 1.

Equity issued to the employees of a start-up is often a significant percentage of total compensation and is vitally important in the recruitment and retention of the talent critical for success. The issuance of employee stock options is subject to Federal tax law, an area in which most founders have little expertise. Granting employee stock options at “fair market value” is a form of tax-deferred compensation. However, given the lack of a public market for its share, “fair market value” is undefined for an early stage, private company. Internal Revenue Code Section 409A (409A) provides guidance in such a case. This presentation will review the relevant sections of 409A that govern deferred compensation as it applies to start-ups. Topics include attributes of a so-called “409A valuation,” the importance of the 409A valuation in rationalizing capital structure when raising capital from outside investors, when a 409A valuation is required and how long it is valid for, and the mechanics of obtaining a 409A valuation.

About Triple Ring Technologies

Triple Ring Technologies works at the nexus of life sciences, physical sciences, and engineering. We have offered minimum viable product support, prototyping, full-service concept-to-manufacturing development, and industrial design for customers from around the US and world since 2004, supporting companies ranging from startups to Fortune-100s. Our Agility Lab incubation services are available in Silicon Valley and Boston.


Tue. May. 02, 2023 | 4:30pm


38 Wareham St, Boston, MA 02118


Robert S. King (“Rob”) is a life sciences and medical technology investment banker who has spent the last thirty years providing strategic and transaction advice to corporations, financial sponsors, and entrepreneurs. For most of his career, he has pursued client work focused on the commercialization and monetization of intellectual property in the medical technology, device, and life sciences industries. In addition, he has provided expert testimony for a variety of transactional, regulatory, tax, accounting, and fiduciary purposes. He is a member of The Economic Club of New York, the American Economic Association, CFA Society New York, the CFA Institute, and is an associate valuation member of the American Institute of Certified Public Accountants. He holds an M.A. in Economics from the University of San Francisco, where he was subsequently a lecturer in Economics, Finance and Statistics, and a B.A. in Biology from the University of California at Santa Cruz. https://www.linkedin.com/in/robertsking/