This article summarizes the accounting treatment of equity awards that provide for continued and accelerated vesting upon retirement. Contributed by Terry Adamson and Andy Restaino of Technical Compensation Advisors.
Accounting for Performance Awards
FAQ: U.S. Equity Compensation Plans (2017)
FASB Simplifies the Accounting for Share-Based Payments
Do Some Clawback Policies Trigger Variable Stock Plan Accounting?
Accounting for Stock Compensation Under FASB ASC Topic 718
Hold Until Retirement (or Beyond): Paying for Long-Term Performance
Equity Vesting Acceleration upon a Change in Control
Key Fixes for Today's Stock Plans: Hold Through Retirement Provi...
Implications of Modifying Underwater Share Options
Accelerated Vesting of Underwater Options: Hidden Accounting
Technical Issues Related to Accelerated Vesting of RSUs at Retir...
Potential Tax Problems for Restricted Stock Held by Retirement-E...
Section 409A Rewrites the Rules on Severance Pay and Benefits
Grist Report: FAS 123(R) Equity Restructuring Provisions: More "...
Equity Restructurings Could Trigger Significant Compensation Cos...
Practice Pointers - Expected Exercise Behavior
Grant Date of Equity Awards under FAS 123R and FSP No. 123(R)-2