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d for tax planning and financial reporting purposes in conjunction with regulations of Section 409A of the Internal Revenue Code ("IRC") as well as Financial Accounting Standards Board ("PASS") Accounting Standards Codification ("ASC") Topic 718 - Compensation'. We have not been engaged to make any purchase or sale recommendations
Gains for Placing Equity Privately," The Journal of Finance, June 1993, PP- 459-485. 27 From Bruce Johnson, "Restricted Stock Discounts, 1991-95," Shannon Pratt's Business Valuation Update, March 1999, pp. 1.3. CONFIDENTIAL I WTAS LIC 95 EFTA00307490 APPENDIX 3 Appraisers' Qualifications ALIPHCOM — COMMON EQUITY VALUATION As o
d for tax planning and financial reporting purposes in conjunction with regulations of Section 409A of the Internal Revenue Code ("IRC") as well as Financial Accounting Standards Board ("PASS") Accounting Standards Codification ("ASC") Topic 718 - Compensation'. We have not been engaged to make any purchase or sale recommendations
Gains for Placing Equity Privately," The Journal of Finance, June 1993, PP- 459-485. 27 From Bruce Johnson, "Restricted Stock Discounts, 1991-95," Shannon Pratt's Business Valuation Update, March 1999, pp. 1.3. CONFIDENTIAL I WTAS LIC 95 EFTA00307389 APPENDIX 3 Appraisers' Qualifications ALIPHCOM — COMMON EQUITY VALUATION As o
d for tax planning and financial reporting purposes in conjunction with regulations of Section 409A of the Internal Revenue Code ("IRC") as well as Financial Accounting Standards Board ("PASS") Accounting Standards Codification ("ASC") Topic 718 - Compensation'. We have not been engaged to make any purchase or sale recommendations
Gains for Placing Equity Privately," The Journal of Finance, June 1993, PP- 459-485. 27 From Bruce Johnson, "Restricted Stock Discounts, 1991-95," Shannon Pratt's Business Valuation Update, March 1999, pp. 1.3. CONFIDENTIAL I WTAS LIC 95 EFTA00307288 APPENDIX 3 Appraisers' Qualifications ALIPHCOM — COMMON EQUITY VALUATION As o
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