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Forget how many angels can dance on the head of a pin - the current abstruse brain-twister is figuring out the worth of stock issued as compensation, an intellectual task that only gets more difficult when you don't have publicly quoted prices to help.

Now, a task force from the American Institute of CPAs has come to the rescue with Valuation of Privately-Held-Company Equity Securities Issued as Compensation, a mammoth project two-and-a-half years in the making.

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