Stock Option Accounting Update
NEWS
- Health Care Reform after the Election: New Proposed Regulations Address PPACA’s Essential Health Benefits and Minimum Value Requirements
- DOL Replaces Q&A 30 Regarding Use of Brokerage Windows
- New IRS Guidance on the $2,500 Limit on Salary Reduction Contributions to Health Flexible Spending Accounts
- CFPB Issues Guidance on Application of Compensation Rules under Regulation Z to Qualified Plans
- Regulations under the Foreign Account Tax Compliance Act Confirm that Pension Trust Assets are not Subject to Form 8938 Disclosure
- New HHS Bulletin Confirms Exemption from the Requirement to Provide Essential Health Benefits for Many Employer-Sponsored Health Plans
- New State and Local Health Plan Requirements May Have ERISA Preemption Implications
- IRS Acquiesces to U.S.Tax Court Holding that Gender Reassignment Surgery is a Tax Deductible Medical Expense
- Affordable Care Act FAQ Part VII Postpones Summary of Benefits and Coverage and Uniform Glossary Effective Date
- IRS Again Postpones Effective Date of Hybrid Plan Regulations and PPA Amendment Adoption Deadline
- DOL Announces Decision to Re-Propose Rule on Definition of a Fiduciary
- Women to Receive Preventive Services at No Additional Cost
- Department of Labor Extends Fee Transparency Regulation Deadlines
- SUPREME COURT CIGNALLING: IN CIGNA CORP. v. AMARA, COURT TELLS PARTICIPANTS THAT DOOR TO MONETARY AWARDS AGAINST FIDUCIARIES IS OPENING UNDER ERISA SECTION 502(a)(3)
- Medicare Part D Creditable Coverage Notice Requirement has Changed
- Colleges and Universities May Soon Receive IRS Code Section 403(b) Plan Compliance Check Questionnaire
- CIGNA Corp. v. Amara: Supreme Court Grants Participants' Certiorari Petition and Remands to Lower Court for Further Consideration in Light of Court's Earlier Opinion on Plan Sponsor's Certiorari Petition
- California Will Not Tax Health Coverage for Children Required to be Covered under the Patient Protection and Affordable Care Act
- IRS Notice 2011–28 Provides Interim Guidance on Informational Reporting on Employer-Sponsored Group Health Coverage
- U.S. Department of Labor Sets New Extended Deadline of January 1, 2012, for Required Service Provider Disclosures
- IRS Issues Guidance on the Use of FSA and HRA Debit Cards for Over-the-Counter Drugs
- Delayed Enforcement of PPACA's Nondiscrimination Requirements for Insured Plans
- Amendment to the Grandfathered Health Plan Regulations Allows Plan Sponsors to Switch Insurance Companies Without Losing Grandfathered Status
- Penalty-Free Transition Period for Correcting Section 409A Document Errors Expires on December 31, 2010
- DOL Proposes to Exempt Payments from Pension Trusts From LM–30 Reporting
- California May Tax Health Coverage for Children Required to be Covered under the Affordable Care Act
- DOL Posts New COBRA Model Notices after ARRA Subsidy Expires
- Department of Labor Issues Guidance on the MHPAEA
- DOL and SEC Issue Investor Bulletin for Plan Participants on Target Date Retirement Funds
- 401(k) Questionnaire Coming to 1,200 Employers
- New E-signature Option for Forms 5500 and 5500-SF
- COBRA Premium Assistance Eligibility Extended through May 31, 2010
- COBRA Premium Assistance Extended and Amended
- Treasury Provides FBAR Guidance and Extension of Interim Relief
- Revised CHIP Model Notice
- EGTRRA Restatement Deadline for Defined Contribution Prototype and Volume Submitter Plans Fast Approaching
- Children's Health Insurance Program (CHIP) Model Notice
- IRS Issues Guidance on HEART Act
- Supreme Court Declines to Review Hecker v. Deere
- IRS Notice 2009–97 Extends Only a Few Amendment Deadlines
- COBRA Premium Assistance Extended
- UPDATE ON NEW IRS GUIDANCE ON WRERA AND WAIVER OF THE 2009 § 401(a)(9) REQUIRED MINIMUM DISTRIBUTIONS
- NINTH CIRCUIT SHEDS LIGHT ON DISCLOSURE OF CONTRACTUAL TIME LIMITATIONS FOR COMMENCING BENEFITS LAWSUITS
- NEW IRS GUIDANCE ON WRERA AND WAIVER OF THE 2009 SECTION 401(A)(9) REQUIRED MINIMUM DISTRIBUTIONS
- IRS Provides Interim FBAR Relief
- Same-Sex Marriage and Employee Benefits Update
- 2010 INFLATION ADJUSTMENTS FOR HEALTH SAVINGS ACCOUNTS
- HIPAA PRIVACY NOTICE REMINDER
- Children's Health Insurance Program Reauthorization Act of 2009 — Impact on Group Health Plans
- 2009 Required Minimum Distributions Waived under the Worker, Retiree, and Employer Recovery Act of 2008
- Document Compliance Deadline for Section 409A is December 31, 2008. Action Must Be Taken in Order to Avoid Severe Tax Penalties
- Health Plan Update
- "It's the Relief that Counts": Notice 2007–86 Provides 409A Compliance Extension
- MEDICARE PART D ANNUAL NOTICE REQUIREMENTS
- Special Alert: Massachusetts Health Care Reform
- S.F. Ordinance Requires Paid Sick Leave Benefits to Employees
- IRS Extends Compliance Deadline under Code Section 409A
- Updated Guidance and Notices (Including a New Notice Obligation) for Medicare Part D
- Medicare Part D Annual Notice
to CMS Due Soon - HIPAA Privacy Notice Reminder
- Long-Awaited Guidance on Section 409A Has Arrived
- Update: Discretionary Clauses in Disability Insurance Policies
- Notice Regarding Changes to Certain Written Communications
- Final HIPAA Portability Regulations Became Effective July 1, 2005
- CMS Releases Medicare Part D Creditable Coverage Guidance
- DOL Publishes USERRA Notice for Posting by Employers
- Automatic Rollover of Mandatory Cash-Outs
- AB 2208 Mandates Insurance Coverage for California Registered Domestic Partners
- Deferred Compensation Update
- New Rules for Those Plans Required to Provide QJSA and QPSA Notices
- The Pension Funding Equity Act of 2004; Internal Revenue Service Notice 2004–34 and Announcement 2004–38
On April 14th, the Securities Exchange Commission (SEC) announced a delay in the effective date of Financial Accounting Standards Board (FASB) Statement No. 123(R) (FAS 123R), which requires companies to expense stock options for financial accounting purposes. The new effective date requires public companies to adopt FAS 123R beginning with the first annual reporting period beginning after June 15, 2005. For calendar year public companies, the new effective date of FAS 123R is January 1, 2006; this is a six-month delay in the effective date. Privately-held companies must comply beginning with the first annual reporting period beginning after December 15, 2005. There has been no change in the effective date for privately-held companies or public companies with fiscal years beginning between June 15 and December 31.
For more on stock option and equity compensation design strategies to minimize the impact of the new accounting on your company’s financial statements, please contact us.
Copyright © Trucker Huss. All rights reserved. This article is published as an information source for our clients and colleagues. The article is current as of the date shown above, is general in nature and is not the substitute for legal advice or opinion in a particular case. In response to new IRS rules of practice, we inform you that any federal tax information contained in this writing cannot be used for the purpose of avoiding tax-related penalties or promoting, marketing or recommending to another party any tax-related matters in this writing.