A standard approach in analyzing dynamical systems consists in identifying and understanding the eigenvalues bifurcations when crossing the imaginary axis. Efficient methods for crossing imaginary roots identification exist. However, to the best of the author's knowledge, the multiplicity of such roots was not deeply investigated. In recent papers by the authors [1], [2], it is emphasized that the multiplicity of the zero spectral value can exceed the number of the coupled scalar delay-differential equations and a constructive approach Vandermonde-based allowing to an adaptive bound for such a multiplicity is provided. Namely, it is shown that the zero spectral value multiplicity depends on the system structure (number of delays and number of non zero coefficients of the associated quasipolynomial) rather than the degree of the associated quasipolynomial [3]. This technical note extends the constructive approach in investigating the multiplicity of crossing imaginary roots jω where ω ≠ 0 and establishes a link with a new class of functional confluent Vandermonde matrices. A symbolic algorithm for computing the LU-factorization for such matrices is provided. As a byproduct of the proposed approach, a bound sharper than the Polya-Szegö generic bound arising from the principle argument.