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Understanding the New Accounting Rules For Stock Options and Other Awards ( July 2005 )
Lawyers, tax professionals and other executives who are involved with granting equity-based awards to employees should have a basic understanding of the new accounting rules set forth under Statement of Financial Accounting Standards No. 123(R) ("FAS 123(R)"). An understanding of the rules is key to assessing their impact on current grants and developing strategies for future grants. The following discussion provides an overview. -
Treasury Department Issues Guidance under IRC Section 409A in Notice 2005-1 ( January 2005 )
On October 22, 2004, President Bush signed into law the American Jobs Creation Act (the "Act"). The Act created Section 409A of the Internal Revenue Code of 1986 (the "Code") that provides material changes to the tax treatment of nonqualified deferred compensation plans and arrangements. On December 20, 2004, the United States Treasury Department issued guidance on Section 409A in the form of Notice 2005-1 (the "Notice"). The key areas in which the Notice provided guidance are outlined. -
IRS Holds That Options Are Immediately Taxable in Divorce ( February 2000 )
This article summarizes the IRS's ruling that stock options are immediately taxable when transferred during a divorce settlement. -
Stock Option Income Subject To Earned Income Tax Levied By Pennsylvania Political Subdivisions ( May 2000 )
Pennsylvania residents who exercise stock options issued by their employer may be subject to local earned income ta. -
Managing Stock Options in a Volatile Market ( April 2000 )
This article explains the risks a company may encounter if that company decides to reprice their employees stock options. -
Stock Options and The Terminated Employee ( November 1999 )
A major concern of high-level employees terminated from their employment is the fate of their stock options. -
How to Effectively Compensate Your Management Team ( January 1998 )
Recruiting and retaining premier executives to manage developing entrepreneurial and technology companies is a pro.
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