Resources - Simple List
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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).