Resources - Simple List
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FASB Issues Modification Accounting ASU
June 27, 2017
On May 10, 2017, the FASB issued ASU 2017-09, which clarifies when modification accounting is required under ASC 718. -
IRS Updates Golden Parachute Audit Guide
February 10, 2017
In January 2017, the Internal Revenue Service ("IRS") released an updated Golden Parachute Payments Audit Technique Guide ("ATG") that covers the examination of golden parachutes under Internal Revenue Code ("IRC") Sections 280G and 4999. -
IRS Publishes Audit Techniques Guide for Golden Parachute Payments
February 10, 2017
In January 2017, the Internal Revenue Service made public its Golden Parachute Payments—Audit Techniques Guide for Large Businesses. The Guide is intended for internal use for IRS agents auditing companies and high net worth individuals. However, in recent years, IRS has shared this and other guides with the public to (i) make known its positions on certain issues, and (ii) help companies avoid the traps that could lead to problems with IRS. -
Assessing Risk in Compensation Incentive Plans
February 10, 2017
This article provides a framework from which to evaluate whether compensation incentive programs, including equity incentives, encourage appropriate and not excessive levels of risk-taking among employees. The article discusses risk in the context of pay mix, performance measures, performance and payout curves, goal setting certification of performance, and participant communications. -
Communicating Stock Compensation: Approaching the Process Strategically
February 04, 2017
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Application of Hart-Scott-Rodino Act to Equity Compensation
February 04, 2017
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Types of Compensation Subject to Section 409A
February 04, 2017
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Tips for a Successful Stock Plan Proposal
February 04, 2017
Tips for creating a proxy proposal to seek shareholder approval for a new employee stock plan or increase in share reserves. -
Executive Stock Ownership Guidelines Report
February 04, 2017
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IRS Issues Guidance on the Applicability of Section 162(m) to CFO Compensation
January 04, 2017
In a Chief Counsel Advice legal memorandum issued on August 24, 2015, the IRS concluded that the compensation paid to the principal financial officer of a “smaller reporting company” can, in certain circumstances, be subject to the deduction limitation of Section 162(m). -
Understanding Option Valuation Models
December 03, 2016
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FAS 123(R) Requires Acceleration of Equity Compensation Cost for Retirement-Eligible Employees
December 03, 2016
This alert summarizes how awards that provide for accelerated or continued vesting upon retirement should be accounted for under FAS 123(R) (now ASC 718).