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High Technology and Software

High Technology and Software

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Whether your company is a fast-growing start-up, or an established player in a quickly evolving market, we go beyond traditional accounting and auditing to deliver unique insight that lets you stay ahead of the competition. Experience allows us to provide insight into the unique and challenging issues surrounding the technology and software business. We offer a wide array of proactive financial management, strategic planning and advisory services.

Clifton Gunderson offers services to high technology and software companies at every stage of business growth and development, with an emphasis on tax planning and structuring, share-based compensation, valuation and reporting, revenue recognition, employee benefit plans and other business advisory services.

Financial Reporting and Compliance
Tax Planning and Preparation Services
Fair Value Measurements
Share-Based Compensation and 409A Valuation
Mergers and Acquisitions
Employee Benefit Plans
Transfer Pricing Services
Accounting Services

Financial Reporting and Compliance

Your investors and business partners are increasingly required to provide timely and accurate financial information. Clifton Gunderson is experienced in all aspects of financial reporting and compliance, so you can be confident that others are receiving quality information.

  • Audits and reviews of financial statements, so you can better understand and manage your business and provide the assurance that your investors and bankers require
  • Consistent, reliable information for vendors, bankers and business partners
Tax Planning and Preparation Services

Tax decisions made today can have a major impact on your company’s future success. Whether you are looking to improve cash flow, boost profitability, develop interstate or international markets, build manufacturing facilities or sell your company, our tax professionals will guide you through the complex tax decisions that can minimize your taxes and maximize your cash flow.

  • Current year and future income tax planning
  • Income tax preparation using our vast experience and up-to-the-minute knowledge of tax laws
  • Consulting on state and federal tax credits such as alternative energy credits, green incentives, R & D tax credit, Section 179, cost segregation and investment tax credits
  • Consulting on limitations of federal net operating loss deductions under Section 382
  • Tax issues related to entity selection and ownership structure
  • State and local sales tax issues
Fair Value Measurements

As accounting and valuation converge, fair value measurement continues to evolve as a critical issue in today's financial reporting environment. Financial Accounting Standards Board (FASB) issuance of new rules related to fair value measurements, asset impairments and the acquisition of businesses, require objective and supportable fair value measurement expertise. Our fair value consultants serve as trusted advisors to finance professionals, providing insightful consulting and compliance solutions.

Share-Based Compensation and 409A Valuation

For companies that compensate employees with equity instruments like shares or stock options, accounting standards require the recognition of these instruments at fair value, which is charged to compensation expense on the financial statements. Internal Revenue Code (IRC) 409A (concerning the treatment of nonqualified deferred compensation) requires that the company have support for the valuation that is used. Clifton Gunderson provides an end-to-end solution for your 409A business valuation requirements, including independent valuations to assist your company in setting exercise prices on stock option grants to satisfy regulations. Our consultants work with management to arrive at a valuation opinion that accurately reflects the company's standing.

Mergers and Acquisitions

Clifton Gunderson provides a wide array of services designed to resolve internal issues, improve business processes and market reach, and enhance your valuation. Services include:

  • Transaction preparation and review
  • Transaction structuring and related tax issues
  • Strategic review
  • Acquisition and growth strategies
  • Objective and supportable valuation and valuation enhancers
  • Litigation support
  • Financial modeling
  • Checklists and templates/training
  • Reverse due diligence as part of a pre-exit strategy
Employee Benefit Plans

Your employee benefit plan can be the key to attracting and retaining top talent. Clifton Gunderson can work with you to develop a plan that is a major component of your compensation package. Our team of professionals has practical experience designing, administering and auditing employee benefit plans, including:

  • Defined benefit pension plans
  • Defined contribution pension plans
  • Profit sharing plans
  • 401(k) plans
  • Employee stock ownership plans (ESOP)
  • Health and welfare plans
  • 403(b) plans
  • Multiple-employer plans
Transfer Pricing Services

Transfer pricing is the setting of prices for intercompany transactions that take place between affiliated businesses in different countries or different states. It is commonly overlooked by companies whose goals include establishing overseas or interstate locations. Establishing transfer prices between related parties effectively determines the amount of income that each taxing body earns from the related party transaction. Our services include:

  • Transfer pricing documentation
  • Functional and risk analyses
  • Economic intercompany pricing and interest rate analyses
  • State-to-state transaction analysis
  • Development of global transfer pricing policies
  • Advanced pricing agreements
  • Cost sharing agreements
Accounting Services

Underlying the numbers are efficiency, productivity and performance issues that ultimately determine profitability. We can help identify and make the most of these important metrics.

  • Selection or change of accounting method
  • Data analysis and financial performance metrics
  • Co-sourcing of accounting services
  • Sales and use tax strategies and compliance