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FASB Accounting for Stock Plans - A Possible Major New Development... Published: 2025-01-19 12:03:57

in the amount of the spread between the option exercise price and the current market price ... Moreover, from what we hear, we would not be surprised to see a decision even to drop ...
FASB Task Force Resolves Additional Stock Option Accounting Issues... Published: 2025-01-19 12:03:58

to deal with four stock option accounting issues. (See ... decisions relating to pyramiding, ISO Tax Act modifications and tax offset bonuses: Stock-For-Stock Exercises and ...
ISOs vs. Non-Qualified Options (NQSOs) (Jan-Feb 87) Published: 2025-01-19 12:04:21

stock option grants (to permit the company to capture the benefit of the tax deduction upon exercise while ... are frequently made, decisions will have to be made ...
Toys "R" Us CEO Escapes Short-Swing Profit Violation - Would... Published: 2025-01-19 12:04:23

Whiting sold stock in September and her husband exercised a stock option in December, resulting in ... Lazarus did not share control of his wife's investment decisions. Lessons Even ...
Stock Option Litigation Proliferating (CE May-Jun 99) Published: 2025-01-19 12:04:27

property according to when the options were actually earned, not simply when they became exercisable (i.e., vested). ... The court reasoned that Mr. Murray's decision to defer ...
Google's Transferable Stock Options-Follow-Up (CE Nov-Dec 2007... Published: 2025-01-19 12:04:30

the date the employee sells the option would otherwise be the exercise date, after which the option ... result (given the employee's decision to exercise rather than just ...
FMV: Q & A/ Discussion Forum Published: 2006-11-01 00:57:37

companies to disclose whenever an option's exercise price is lower than the closing price ... Other compensation experts also question the SEC's decision to embrace closing-price ...
Rule 462(b) - Overallotment Option - Concurrent Offering: Q ... Published: 2017-03-16 03:15:40

shoe) and $50MM debt, if common prices Day 1 and debt prices Day 2 (before decision to exercise option), (i) have you effectively eliminated the shoe because there is $50MM in ...
Rule 16b-3 Extends to a Former Insider's Post-Termination Transaction... Published: 2024-08-29 07:06:17

as tax withholding upon the exercise of an option or a pay-out of stock units in a ... should be available, and a recent decision by the SDNY dismissing a complaint ...
Catching Up With Recent Staff Guidance (CC Jul-Aug 2001) Published: 2025-01-19 12:04:08

exercise of an employee stock option, since a cashless exercise typically requires that the broker ... the end of the offering period, when the final purchase decision is made. ...
SOX Section 402/Cashless Exercises-Upcoming Webcast (TCE Jan... Published: 2025-01-19 12:04:29

reluctance to provide Section 402 guidance on same-day-sale option exercises by insiders. ... Recent Delaware Decisions Strictly Enforce Expense Advance Provisions. There is a ...
Post-Acquisition Section 16 Filings-The Need for Further Assurances... Published: 2025-01-19 12:04:28

transactions such as pre-merger option exercises, sales, etc., as well as Form 5 ... After the merger occurs, decisions whether to provide professional assistance to the ...
Investors Express Concerns over Option Valuations : TheCorporateCounse... Published: 2007-03-21 05:49:07

... to issue spring-loaded options "would be within the rational exercise of business judgment," he wrote. But, he added, that could be true only if the decision were "made honestly ...
Application of Section 16 to Stock Options In Divorce Context... Published: 2025-01-19 12:04:00

and the exercise provided the stock options cannot be exercised within six months of grant. (See ... With respect to §16(b) liability, there is only one reported decision (Abbe v ...
Charitable Stock Option Grant Opportunity (CC Nov-Dec 00) Published: 2025-01-19 12:04:08

on the cake, a tax deduction on the spread when the options are ultimately exercised by the charity. ... in plain English that corporate decision makers can understand.) Please ...
California Appeals Court Says IBM v. Bajorek Decision is Contrary... Published: 2025-01-19 12:04:09

California Appeals Court Says IBM v. Bajorek Decision is Contrary to California Law ... a competitor within six months of exercising the option) did not violate fundamental public ...
NY Court Enforces IBM's Non-Compete Forfeiture Provision (CE... Published: 2025-01-19 12:04:27

IBM sued to recover the profits from Martson's option exercises. Not Wages. The court noted ... exercising the right to compete. [Note the same court's decision in 1990 in York v. ...
The Upcoming APB 25 Interpretation-Changes from the Exposure... Published: 2025-01-19 12:04:27

repriced options, (ii) as reported in our January- February 2000 issue (at pg 12), an eleventh-hour decision to apply ... And, where the post-termination exercise period is extended ...
Executive Compensation Litigation Update (CE Nov-Dec 2017) Published: 2025-01-19 12:04:34

duties over the directors' decision to grant themselves options and warrants for the stock of five ... him his contractual right to exercise the vested portion of his stock ...
Repricing Update (CE May-Jun 99) Published: 2025-01-19 12:04:26

e.g., by adding a reload feature) optionees to exercise repriced options upon vesting, in ... by the Delaware Chancery Court's decision (in chapter two of the General ...
My Eager (but Sometimes Wrong) AI PA : The Mentor Blog Published: 2025-02-27 08:22:00

on my goals and preferred exercises Talking through a major life decision (no joke-I gave it a persona ... I do a few things to protect myself-I've opted out of the option to ...
Stock Appreciation Rights ("SAR"s) Big Breakthrough in Executive... Published: 2025-01-19 12:03:51

a person who holds an employee stock option which eliminates the need to exercise the stock option. ... SAR plans was in limbo awaiting the decision in the Exxon case as to whether even ...
Accelerating Vesting of Underwater Options in Anticipation of... Published: 2025-01-19 12:04:30

... Accelerate Only Deeply Underwater Options? In-the-Money Options, Too? A decision to accelerate ... at pg 9.) It doesn't matter whether the executive actually exercises the option. ...
Pass-Through Voting: As You Sow Makes Play for 401(k)s : Proxy... Published: 2024-12-10 05:45:00

It recently announced that it's launched that option for its ... companies - meaning tens of thousands of voting decisions. ... retail investors have exercised their ability to use ...
Fixing the Problems with Client Directed Voting : Proxy Season... Published: 2010-04-05 07:38:00

... other options. Also, as new institutional investors join the CDV system and make their voting decisions available, ... as "dumbing-down" exercise or a thinly disguised ...
0239 Opinion _Final_ re Section 402 of Sarbanes-Oxley Act.PDF Published: 2003-07-10 23:09:30

Act of 2002 to the Cashless Option Exercise Feature of Employee Stock Option ... Participant informs the Firm of his decisions, the Firm informs the Issuer that the ...
Knowing When to Quit : The Mentor Blog Published: 2025-02-13 00:19:00

a decision anymore. She advises to think in terms of "expected value" which will help compare different options based ... I paraphrase her thought exercise: Imagine that you are ...
Warrant Exercises and Form D: Q & A/ Discussion Forum Published: 2011-05-20 02:42:00

not later than 15 days after the first option exercise. [Jan. 26, 2009] Reply 9/22/2010 ... negotiated, does not involve a sale, i.e., there's no investment decision. ...
S-8 prospectus delivery requirements: Q & A/ Discussion Forum Published: 2005-06-01 10:20:13

issuable under the plan on a Form S-8. Clearly, a prospectus must be delivered to an optionee prior to exercise of the option (ie, prior to the participant's investment decision). ...
New York Gives Tax Break on Stock Options and SAR's to Non-Residents... Published: 2025-01-19 12:03:57

New York Gives Tax Break on Stock Options and SAR's to ... a recent New York court decision which held that a ... the income representing the spread at the time of exercise. ...
ISO Pros and Cons Update (CE May-June 2005) Published: 2025-01-19 12:04:30

option expense is not reversed and there is no offset to tax expense (nor is there any offset where an ISO is exercised ... sufficient to leave the decision of which portion of the ...
Court KO's Ex-Paramount President's Effort to Reinstate Lost... Published: 2025-01-19 12:04:25

lower court decision and has now lost again, with the appellate court concluding that Jaffe failed to exercise the rights he had under his option agreement to give written ...
Using Implied Volatility in Estimating Expected Volatility for... Published: 2025-01-19 12:04:30

at a price set today. [Option pricing models do not estimate intrinsic value at exercise, but use only the ... be ready to be questioned by their auditor on this decision. ...
In First Regulation FD Decision Published: 2025-01-19 12:03:46

Providing practical guidance since 1975. Proposed 409A Regulations: Stock Option Pricing for Emerging Growth Companies November 10, 2005 Emerging growth companies need to pay ...
13e-4: Q & A/ Discussion Forum Published: 2007-11-29 01:32:03

responsible for this tax obligation even for prior years' grants when the options are exercised. ... (1) whether the option holders have decisions to make in connection with this ...
Disclosure of Item 1.01 of Form 8-K: Q & A/ Discussion Forum Published: 2019-04-18 07:58:21

... Some of those options won't be exercised, others may be exercised in the ordinary course, but some may involve "bet the company" decisions like the ones you describe. If the ...
Preparing for the September 1 Deadline for New Rule 16b-3 (CC... Published: 2025-01-19 12:04:01

employee benefit plans (other than option exercises which, pursuant to Rule 16b-6, since ... directors for participation in, and decisions covering the timing, pricing and ...
Whither the Devon Energy Corp. 701 No-Action Letter? (CC July... Published: 2025-01-19 12:04:15

issuer's outstanding options (which then become exercisable for shares of the acquiring ... of the information being material to an investment or voting decision. ...
Getting Ready for FAS 123(R) -Part II (CE Sept-Oct 2005) Published: 2025-01-19 12:04:30

These decisions need not be made prior to adoption of FAS ... a change would reduce option fair values, the company ... expected time until exercise have been higher (and ...
Non-Compete Forfeiture Provisions-What Companies Are Doing (CE... Published: 2025-01-19 12:04:28

There is usually a follow-up reminder (sometimes only verbal) at the time of option exercise. ... As we have discussed, under the Bajorek decision (see the September-October 1999 issue ...
The SEC's Approval of Zions' Market-Based Tracking Security to... Published: 2025-01-19 12:04:30

Securities (ESOARS) that track the gain realized by employees on exercise of their stock options. ... like this would completely remove forfeitures from the investors' decision. ...
Proxy Disclosure - Change of Control Payments: Q & A/ Discussion... Published: 2020-12-17 01:49:31

... Awards at Fiscal Year-End Table and Options Exercised and Stock Vested Table, as applicable, ... any 2010 executive compensation decisions by Company A. Therefore, Company A ...
The New Executive Compensation Disclosure Requirements (CC Sept... Published: 2025-01-19 12:04:01

(2) Option/SAR Grants; (3) Option/SAR Exercises and Year-End Value; (4) Long-Term ... of the requirement applies only to decisions on CEO compensation (e.g., year-end ...
Post-Termination Rule 144 Cutoff for Control Stock - Waiting... Published: 2025-01-19 12:04:13

director or executive officer exercises a stock option (per S-8) during the permitted ... participate in board or management decisions for a period of time following ...
Former Paramount President Sees Potential Stock Option Gains... Published: 2025-01-19 12:04:25

... Each of these events, Jaffe argued, made the remaining options exercisable by March 1, 1994. ... The Lesson Mr. Jaffe plans to appeal the decision. However, all of this could have ...
The EITF's Interim Excess Stock Tax Withholding Position (CE... Published: 2025-01-19 12:04:26

Task Force had reached the tentative decision that companies should recognize as ... withholding (e.g., in connection with option exercises and restricted stock vesting) ...
Accounting for Equity Awards in an Acquisition (CE Nov-Dec 2014... Published: 2025-01-19 12:04:33

forfeited; if vested, employees must exercise the options prior to the acquisition and then ... The decision to accelerate vesting is effectively treated as a decision by the ...
Edition Published: 2017-10-19 14:17:31

... 7 How We Make Compensation Decisions 7 Additional Information 7 REPORT OF ... Awards at Fiscal Year-End 42 2016 Option Exercises and Stock Vested 44 2016 Pension ...
13D Reporting Requirements: Q & A/ Discussion Forum Published: 2006-08-04 06:31:22

The option is exercisable at any time, but upon exercise Company B would not have the right to vote or dispose of the Target shares owned by Company C. Rather such decisions ...
10b5-1 Plans: Q & A/ Discussion Forum Published: 2004-06-01 11:50:20

plan of periodic sales of stock and exercises of options, is there a problem with also provding ... If allowed, could the officer be the one to make the settlement decision without ...