Calendar of Upcoming Events for the ATLANTA Chapter

Prior Events

Date and Time:2/5/2015 2-4 p.m. ET
Event:NASPP Atlanta Chapter Meeting - February 5, 2015 Sponsored by Radford, an Aon Hewitt Company
Topic:Who Doesn’t Love a Discount? Accounting Discounts for Holding Restrictions Presented by Daniel A. Kapinos and Harrison Celone
Location:The Georgian Club 100 Cobb Parkway Southeast Atlanta, GA 30339 (770) 952-6000
Contact:Jill Gilmer
Contact Phone:404-605-8614

We are pleased to be sponsored by Radford and to have Daniel Kapinos and Harrison Celone present –

Who Doesn’t Love a Discount? Accounting Discounts for Holding Restrictions

Some things just don’t get any better than this…could your company be eligible for a discount for what you are already doing?  Sound too good to be true?  Come explore the new role that holding periods play with respect to stock compensation.  Where executives are required to hold company stock post vesting, the company could be eligible to reduce the fair value expense by up to 40.  And, as an extra bonus, such provisions can also super charge your plan to fast track it to a favorable recommendation on the new ISS Equity Plan Scorecard.  This panel takes a serious look at the next big thing in equity compensation… complete with an analysis regarding the prevalence of existing holding restrictions, how that matches up to typical executive holding behavior on long shares, and why these stock plan experts believe the future looks bright for these plan provisions.  You’ll leave this session with a whole new perspective on holding periods, what you need to do to take advantage of what you may already be eligible for, and, where you don’t currently have holding periods in place, what the future path may be for you.  See speaker biographies below.


Registration/Networking: 2:00 – 2:30 p.m.

Presentation: 2:30 – 3:30 p.m.
Questions/Networking: 3:30 – 4:00 p.m.

THERE IS NO FEE FOR THIS MEETINGHowever, reservations will be appreciated so we can plan accordingly for the space and refreshments.


Dan Kapinos is an Associate Director in Philadelphia with Radford Valuation Services, the equity valuation and accounting group for Aon Hewitt that assists over 450 companies with all aspects of ASC Topic 718, ranging from plan design considerations to expense accruals. Specifically, Dan provides industry-leading expertise to companies, covering the valuation and accounting of Employee Stock Options, Employee Stock Purchase Plans, Performance Awards and potential Underwater Stock Option Exchanges.  Additionally, Dan has consulted on valuations of compensatory arrangements for purposes of a change-in-control under IRC 280G, valuations and accounting for equity programs in mergers, acquisitions and divestitures under Topic 805, and equity plan designs focusing on maximizing the value delivered to employee while minimizing the associated compensation expense.  As leader of Aon Hewitt’s PeerTracker tool, Dan oversees the tracking and communication of performance awards with market conditions to clients, providing cross-functional benefits to Human Resources and Financial Reporting.  Before joining Radford, Dan graduated from the Pennsylvania State University with a degree in statistics.  In 2009, he obtained the Certified Equity Professional (CEP) designation through Santa Clara University.  Dan speaks on a variety of equity compensation topics at industry events in addition to local and national NASPP meetings.  Additionally, Dan is a board member on the Alumni Board of Directors for the Eberly College of Science at the Pennsylvania State University.

Harrison Celone is a consultant with Radford Valuation Services, the equity valuation group of Aon Hewitt. He has consulted on a variety of equity compensation issues under ASC Topic 718 covering the design, valuation and accounting of employee stock options, employee stock purchase plans, and performance-based equity awards.  In his current role, Harrison works directly with clients to analyze data, perform statistical analysis, develop economic assumptions, and produce financial reporting information for a broad range of equity-based derivative instruments. He has consulted on valuation and accounting for equity programs within mergers, acquisitions and divestitures under Topic 805, as well as change-in-control implications under IRC 280G. Some of Harrison’s clients include Qualcomm, Tribune Publishing Company, Portfolio Recovery Associates, Ingersoll-Rand and DealerTrack Technologies. Harrison graduated from The University of Delaware’s Lerner College of Business and Economics where he earned a Master of Arts in Applied Economics. He also earned a Bachelor of Science in Economics from the University of Pittsburgh and holds the Certified Equity Professional designation from Santa Clara University. Additionally, Harrison has authored several articles and created educational videos focusing on key issues in equity compensation. Harrison is based in Philadelphia, PA.

More Information:
Continuing Education Credits: 1 CEP ()