Category: Equity education

Learn everything you need to know about section 409A of the internal revenue code. From what is a 409A valuation to 409A methodologies and process.

Common stock and preferred stock both offer different benefits to shareholders. In general, common stock is reserved for employees, while preferred stock is given to investors.

Stephanie Wittrock, an ASC 820 expert, hosts a panel explaining what ASC 820 is and what’s changing with the new guidance. Carta offers both self and full-service ASC 820 services to ensure your fund is ready for audit.

A capitalization table (or “cap table”) is a list of all the securities your company has issued and who owns them. Learn why you need a cap table, what one looks like, how to make one, and more.

Unlike public companies where value is set by the market, private companies use independent appraisers to assess their value. Fair market value is the current value of a private company’s common stock and it determines the strike price.

A tender offer is a structured, company-sponsored liquidity event. Tender offers can be company share-buybacks or third-party investor purchases.

Founders and CFOs: here’s what you need to do before raising your next round and how Carta can help.