Blog - Simple List
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Should You Keep or Implement an ESPP?Feb 2, 2018
If you have an ESPP, you may be wondering how it stacks up compared to those of your peers. If you don’t have an ESPP, your company might be entertaining the idea of implementing one. In today’s blog, we’ll look at some ESPP trends from the NASPP/Deloitte’s 2017 Domestic Stock Plan Administration Survey in an attempt to answer the question: Should you keep or implement an ESPP? -
Mind the Gap: GAAP vs Non-GAAP Metrics for Incentive PlansOct 4, 2017
Takis Makridis of Equity Methods explains why non-GAAP metrics are a hot topic these days, why you should consider them for your incentive plan, and what you need to watch out for. -
Our Company Is In Play: What To Do Before and After The TransactionSep 4, 2017
Our Company Is In Play: What To Do Before and After The Transaction -
Section 83(b) Elections Get Easier
Sep 4, 2017
The IRS has adopted its proposed amendment to the procedures for filing Section 83(b) elections, eliminating the requirement that taxpayers file a copy of the election with their tax return for the year that they make the election. -
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Substantial Risk of Forfeiture
Oct 2, 2016
A recent tax court decision casts doubt on the definition of employees that are eligible to retire. -
CIC: The Death of Automatic Accelerated Vesting?
Oct 2, 2016
Understand the Council of Institutional Investors policy and whether it means the death of automatic vesting provisions in the stock plan for change in control situations. -
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Final 162(m) Regs
Oct 2, 2016
Understand the final regulations issued by the IRS and Treasury under Section 162(m). -
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The Supreme Court and Insider Trading
Oct 2, 2016
U.S. v. Newmann overturned two insider-trading convictions and raised the bar for prosecutors on a crime that is already hard to prove, likely limiting the types of cases the government can pursue. -
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Mishandled FICA and RSUs
Oct 2, 2016
Explore litigation over mishandled FICA taxes on a nonqualified deferred compensation plan that could also have implications for RSUs. -
Dividend Equivalents and Retirement Eligibility
Oct 2, 2016
Dividend Equivalents and Retirement Eligibility -
The Myths of ESPP
Oct 2, 2016
Explore three common myths about employee stock purchase programs covering everything from cost to participation. -
Post-Vest Holding Periods - Part 1
Oct 2, 2016
What is a post-vest holding period and why is there renewed interest in implementing them? -
Update to ASC 718: Diluted EPS
Oct 2, 2016
Understand the impact that the FASB's update to ASC 718 will have on the calculation of common equivalents under the Treasury Stock Method. -
Update to ASC 718: Transition
Oct 2, 2016
Learn about the transition methods that will apply under the FASB's Accounting Standards Update (ASU) to ASC 718. -
Inadvertent is No Excuse for Untimely Section 16 Filings
Oct 2, 2016
"Inadvertent" is No Excuse for Untimely Section 16 Filings