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Similar to the previous settings, first it considers the executive stock option plans and then only employee stock option plans. Equation 3 defines these specifications.
This explains the use of stock options to increase the efficiency of monitoring in case of executive stock option plans, and to get the economies of scale in monitoring in case of employee stock option plans. The results also indicate that large and diversified firms tend to use stock options both for executives and for employees.
Company handbooks on employee stock option plans typically do not make any distinction between executive and nonexecutive stock option plans.
All employee stock option plans that do not meet the criteria of a noncompensatory plan are considered compensatory plans.
With about USD250.4m invested in treasury shares by IBC at present and accumulated since its inception, the treasury allowed it to use its regular dividend funds to repurchase common stock regularly on the open market or through private transactions and these will be held in treasury for reissue for different corporate purposes as well as employee stock option plans.
However, for tax years beginning after 1997, employee stock option plans (ESOPs) as S shareholders become slightly more attractive; they may make cash distributions to retiring participants under TRA `97 Section 1506(a).
Eichen did not think the trend was a result of the controversy over an accounting standard on employee stock option plans proposed by the Financial Accounting Standards Board.
However, there are significant consequences to being qualified, particularly for employee stock option plans (ESOPs).
The final regulations also prohibit aggregation of 401(k) plans with employee stock option plans for coverage and discrimination testing, family aggregation for purposes of discrimination, compensation and other issues.
401(a) and 501(c)(3) (e.g., charitable organizations, private foundations, pension funds and employee stock option plans) would be eligible S shareholders, but IRAs and charitable remainder trusts would not.
This month's column discusses consensuses reached by the FASB Emerging Issues Task Force EITF or task force) concerning accounting for changes to fixed employee stock option plans resulting from an eqity restructuring, and concerning allocating basis to individual assets and liabilities acquired in certain leveraged buyout transactions.
This EITF issue, Changes to Fixed Employee Stock Option Plans as a Result of Equity Restructuring, illustrates the applicability of APB Opinion no.

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