At Weinress & Associates, our valuations are performed in conformity with the provisions set down by the ASA (American Society of Appraisers) under USPAP (Uniform Standards of Professional Appraisal Practice) and the IRS (Internal Revenue Service) Ruling 59-60 issued in April, 1959 (as modified by Revenue Ruling 65-193). Section 409A analyses are performed subject to the guidelines issued by the AICPA (American Institute of Certified Public Accountants).