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| Antique, classic, special interest, motorcycle, custom & modified vehicle appraisals. | To helping classic car collectors determine the worth of their vehicles. |
|---|---|
| if the rsus are granted with an exercise price thats less than the fair market value determined by a 409a valuation, the discount is treated as deferred compensation, which can trigger penalties under 409a. | 30% |
| Wheel zone auto appraisals. | 27% |
| Code § 409a serves generally to restrict access to deferred compensation until it is due and payable. | 43% |
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