Business valuation standards (2 figures)
The Valuation Standards and Triggers carries 3 published figures read from 2 sources' own pages, from 250,000 to 350,000 USD, read 3 November 2026.
3 of the 12 named sources read in full publish a figure; 9 publish none, read 3 November 2026.
By occasion and standard
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| occasion409A option pricing (valuation no older than) | 12month | 12 to 12month | 1 |
| standard409A start-up safe harbor valuer experience | 5year | 5 to 5year | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| BGH Valuation, SBA change-of-ownership valuations | 350,000USD | 2026-11-03 | |
| BGH Valuation, SBA change-of-ownership valuations | 250,000USD | 2026-11-03 | |
| QuickRead on SOP 50 10 8 valuation guidance | 250,000USD | 2026-11-03 | |
| eCFR 26 CFR 1.409A-1 (definitions, including fair market value) | 12month | 409A option pricing (valuation no older than) | 2026-11-03 |
| eCFR 26 CFR 1.409A-1 (definitions, including fair market value) | 5year | 409A start-up safe harbor valuer experience | 2026-11-03 |
The sentence each figure was read from (5)
- BGH Valuation, SBA change-of-ownership valuations, read 2026-11-03:
Below the $350,000 goodwill threshold and in fully arm’s-length transactions, the lender may rely on an internal valuation analysis.
- BGH Valuation, SBA change-of-ownership valuations, read 2026-11-03:
Below the $250,000 goodwill threshold and in fully arm’s-length transactions, the lender may rely on an internal valuation analysis.
- QuickRead on SOP 50 10 8 valuation guidance, read 2026-11-03:
Key points of the 2025 update include reaffirmation of the $250,000 threshold for requiring outside valuations, stricter requirements for special purpose property appraisals (including USPAP compliance and experienced real estate appraisers), and lender mandates to verify data and cap loan amounts to appraised values.
- eCFR 26 CFR 1.409A-1 (definitions, including fair market value), read 2026-11-03:
rporation (for example, the resolution of material litigation or the issuance of a patent) or the value was calculated with respect to a date that is more than 12 months earlier than the date for which the valuation is being used.
- eCFR 26 CFR 1.409A-1 (definitions, including fair market value), read 2026-11-03:
For this purpose, significant experience generally means at least five years of relevant experience in business valuation or appraisal, financial accounting, investment banking, private equity, secured lending, or other comparable experience in the line of business or industry in which the service recipient operates.
Read in full, publishes no figure
9 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- IRS Internal Revenue Bulletin 2004-33 (section 409A notice), read 2026-09-15: every candidate on the page was refused
- SBA SOP 50 10 (lender and development company loan programs), read 2026-10-13: read in full and no accepted figure on the page
- AICPA Statement on Standards for Valuation Services (VS Section 100), read 2026-11-03: every candidate on the page was refused
- AICPA SSVS toolkit, read 2026-10-27: read in full and no accepted figure on the page
- NACVA business valuation standards comparison chart, read 2026-09-15: read in full and no accepted figure on the page
- Corporate Valuations on Revenue Ruling 59-60, read 2026-11-03: every candidate on the page was refused
- Sofer Advisors, applying Rev. Rul. 59-60, read 2026-11-03: every candidate on the page was refused
- Weld Valuations, what an SBA-compliant valuation is, read 2026-09-12: read in full and no accepted figure on the page
- The Appraisal Foundation, USPAP, read 2026-10-06: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
3 of the 12 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 2 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in USD (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 99 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per occasion a valuation is required or read by an authority (SBA change of ownership, IRS estate and gift, 409A option pricing, ESOP, divorce, shareholder dispute): the authority, the threshold that triggers it, the credential and standard the report must meet, and the engagement type that satisfies it - joined so a reader can see which of the eight Rev.
Rul.
59-60 factors and which standard applies to their own reason for asking
99 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (14)
- IRS valuation of assets(the publisher's own terms; quoted for reporting and comment)
- IRS Internal Revenue Bulletin 2004-33 (section 409A notice)(the publisher's own terms; quoted for reporting and comment)
- eCFR 26 CFR 1.409A-1 (definitions, including fair market value)(the publisher's own terms; quoted for reporting and comment)
- SBA SOP 50 10 (lender and development company loan programs)(the publisher's own terms; quoted for reporting and comment)
- AICPA Statement on Standards for Valuation Services (VS Section 100)(the publisher's own terms; quoted for reporting and comment)
- AICPA SSVS toolkit(the publisher's own terms; quoted for reporting and comment)
- NACVA business valuation standards comparison chart(the publisher's own terms; quoted for reporting and comment)
- Corporate Valuations on Revenue Ruling 59-60(the publisher's own terms; quoted for reporting and comment)
- Sofer Advisors, applying Rev. Rul. 59-60(the publisher's own terms; quoted for reporting and comment)
- BGH Valuation, SBA change-of-ownership valuations(the publisher's own terms; quoted for reporting and comment)
- QuickRead on SOP 50 10 8 valuation guidance(the publisher's own terms; quoted for reporting and comment)
- Weld Valuations, what an SBA-compliant valuation is(the publisher's own terms; quoted for reporting and comment)
- The Appraisal Foundation, USPAP(the publisher's own terms; quoted for reporting and comment)
- Value Alpha SBA 7(a) valuation requirements(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Valuation Standards and Triggers carries 3 published figures read from 2 sources' own pages, from 250,000 to 350,000 USD, read 3 November 2026.
3 of the 12 named sources read in full publish a figure; 9 publish none, read 3 November 2026.
Valuation Standards and Triggers, occasion 409A option pricing (valuation no older than): median 12 month across 1 source, read 3 November 2026.
Valuation Standards and Triggers, standard 409A start-up safe harbor valuer experience: median 5 year across 1 source, read 3 November 2026.
Cite as: "businessvaluenow.com Valuation Standards and Triggers", updated 2026-11-06, https://businessvaluenow.com/datasets/valuation-standards-and-triggers/.
Download the CSV (5 rows, computed 2026-11-06)
Questions this data answers
Which standard governs a business valuation, and when is one compulsory rather than optional?
The Valuation Standards and Triggers carries 3 published figures read from 2 sources' own pages, from 250,000 to 350,000 USD, read 3 November 2026.
Where do the figures in the Valuation Standards and Triggers come from?
Every figure is quoted from its source's own page and dated (last read 3 Nov 2026). 12 named sources were read and 3 publish a figure; the 9 that publish none are recorded as not published, never estimated.