Tag Archives: option backdating

Sec. 409A Valuations: Do It or Skip It At Your Peril.

Every year at about this time, we’ve just finished helping many of our Corporate Focus customers with questions that come up from their auditors and the finance team is looking forward to taking a break from equity compensation reporting. However, … More

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From Fraud to Greed to Oops: Inadvertent Stock Option Backdating

One of our speakers at a recent webinar on Compliance, Craig Newfield, General Counsel at Gomez, Inc., aptly used the phrase “from fraud to greed” to explain the transition from the Enron period scandals that brought us the Sarbanes-Oxley Act … More

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IRS Issues Additional (But Limited) Transition Relief Under 409A

On September 10, 2007, the IRS issued Notice 2007-78, which permits taxpayers to bring nonqualified deferred compensation plans into documentary compliance with Section 409A of the Internal Revenue Code and the final regulations issued there under. Since the penalties for … More

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Option Plan Documents Still Control: Read the Cliff Notes at Your Peril

I recently came across an article by John L. Utz of Utz, Miller & Kuhn, LLC that does a great job of reinforcing the importance of reading an employee’s stock option agreement or the plan documents. Although the article itself is … More

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Leading Audit Firm Finds Tech Companies Still Struggling with Accounting for Stock-based Compensation

Are you struggling with the challenges brought on by Financial Accounting Statement 123(R)? If you are, you’re not alone. One of the leading global accounting, tax and business advisory organizations, Grant Thornton LLP, recently reported that some of the implementation issues … More

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