409A Valuation Staleness Checker

A 409A valuation is generally treated as valid for 12 months (365 days) from its effective date. Once it passes that mark, any options granted off the old number are priced on a stale valuation — a real problem if the IRS or an auditor looks closely at a grant.

A valuation from 10 months ago has roughly 60 days left before it needs a refresh. That 60-day mark is also when things get close enough to act on, before a hiring plan or an option grant runs into an expired number.