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This web page gordonassociates.com had the following on the homepage, "Section 409A SFAS 123R Valuations." Our analyzers viewed that the website said " At Gordon Associates have performed over 5,000 business valuations and related engagements." The Website also said " In an extremely wide range of industries. We have worked with start-ups and with companies whose annual sales exceed 1. This broad experience has given us insight into virtually every type of business. A wide range of important business and personal situations. We invite you to explore our web site to learn more about us and the services we offer." The website's header had goodwill impairment as the most important search term. It is followed by Section 409A, Section 409a, and 409A which isn't as ranked as highly as goodwill impairment. The next words they used was 409a. 409-a was included but will not be viewed by search parsers.