Award Valuations
Per-share fair values of your stock option awards are calculated utilizing your assumption inputs into the modified Black-Scholes-Merton option formula, which is generally utilized for most ‘plain vanilla’ type options with simple vesting terms.
If the circumstances of your business or plans dictate a lattice method or Monte Carlo simulation, we can accommodate those as well. If you’re not sure which method is most appropriate for you, we can advise you.
Regardless of the method utilized, we ensure that all of the substantive economic characteristics of your awards are reflected. Our documentation presents full clarity and support of the FAS 123R-compliant calculations.
For restricted stock awards, we calculate the fair value based upon grant date intrinsic value, less the present value of future dividend streams, if appropriate.