April 2008
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United States: New Minnesota Law Change Impacts Non-Residents Receiving Compensation Earned in Minnesota
2 April 2008
• Contributed by Deloitte |
United States: SEC Eliminates Reconciliation Requirement for IFRS Filers
2 April 2008
• Contributed by Linklaters |
March 2008
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United States: IRC Sec. 6039: Informational Return
12 March 2008
• Contributed by Deloitte |
December 2007
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United States & Canada: U.S./Canada Sign Treaty Protocol Affecting Sourcing Rules on Option Benefits
19 December 2007
• Contributed by PwC |
United States: IRS Extends IRC § 409A Transition Relief, Provides Reporting and Withholding Guidance
19 December 2007
• Contributed by Deloitte |
October 2007
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United States: Extension of Section 409A Compliance Deadline: Notice 2007-86
25 October 2007
• Contributed by Deloitte |
July 2007
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United States: SEC ISSUES PROPOSAL TO ELIMINATE RECONCILIATION WITH INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS
6 July 2007
• Contributed by Deloitte |
May 2007
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United States: Nonqualified Deferred Compensation: Transition to Final Regulations
(.pdf 1.9 MB - 58 pages)
14 May 2007
• Contributed by Deloitte |
United States: Treatment of Stock Rights under the Section 409A Final Regulations
14 May 2007
• Contributed by PricewaterhouseCoopers |
United States: PwC Releases 2006 Global Equity Incentive Survey
14 May 2007
• Contributed by PricewaterhouseCoopers |
April 2007
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United States: Differences Between Interational Financial Reporting Standards 2: Share-Based Payment & United States Generally Accepted Accounting Principles
25 April 2007
• Contributed by Deloitte |
United States: The IRS Focuses on Backdated Stock Options and §409A Issues for Large to Mid-Size Businesses
9 April 2007
• Contributed by PricewaterhouseCoopers |
February 2007
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United States: Rules Change Regarding Equity Incentive Income Sourcing for New York Tax Treatment of Non-Residents
8 February 2007
• Contributed by Deloitte |
December 2006
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United States: New York State Tax Impact of Stuckless Case On Nonresidents' Equity Income
22 December 2006
• Contributed by Deloitte |
United States: Guidance On Reporting and Wage Withholding Requirements Under IRC Section 409A
22 December 2006
• Contributed by Deloitte |
United States: Proposed Equity Incentive Sourcing Rules for New York Tax Treatment of Nonresidents
22 December 2006
• Contributed by Deloitte |
United States: 409A Reporting Guidance and Withholding Guidance issued by the IRS
22 December 2006
• Contributed by PricewaterhouseCoopers |
November 2006
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United States: Recent Developments for the Third Quarter 2006 (.pdf - 648 KB)
20 November 2006
• Contributed By: Baker & McKenzie
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October 2006
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United States: Limited Section 409A Transition Relief Through December 31, 2007
17 October 2006
• Contributed by Deloitte |
United States: US Tax Authorities issue much needed Section 409A transition relief
17 October 2006
• Contributed by Linklaters |
September 2006
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United States: New York State Tax Impact of Stuckless Case On Nonresidents' Equity Income
28 September 2006
• Contributed by Deloitte |
United States: SEC Issues Final Executive Compensation Disclosure Rules
14 September 2006
• Contributed By: PricewaterhouseCoopers |
United States: Final Supplemental Wage Regulations Provide that Statutory Stock Options are Not Supplemental Wages
5 September 2006
• Contributed By: PricewaterhouseCoopers |
August 2006
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United States: Tax Reconciliation Act of 2006 Reduces Section 911 Benefits for U.S. Employees Working Abroad
28 August 2006
• Contributed by Baker & McKenzie |
United States: Revenue Procedures 2006-31 sets forth Procedures for Revoking Section 83(b) Elections
28 August 2006
• Contributed by Baker & McKenzie |
United States: Still Awaiting Further Guidance under Section 409A
28 August 2006
• Contributed by Baker & McKenzie |
United States: SEC Adopts New Disclosure Rules for Executive Compensation
28 August 2006
• Contributed by Baker & McKenzie |
July 2006
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United States: SEC Adopts Amendments to Executive Compensation and Related-Party Disclosure Rules
27 July 2006
• Contributed by Gibson, Dunn & Crutcher |
United States: The IRS Provides Guidance on the Revocation of an 83(b) Election
17 July 2006
• Contributed by PricewaterhouseCoopers |
United States: Final Section 409A Regulation to Address Issues Concerning Stock Awards
17 July 2006
• Contributed by PricewaterhouseCoopers |
United States: IRS Opens the Door to Revoke an 83(b) Election - But Only a Crack (.pdf - 71 KB)
17 July 2006
• Contributed by PricewaterhouseCoopers |
May 2006
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United States: SEC Announces Billion Dollar Fee Cut to Benefit Investors
31 May 2006
• Contributed by Deloitte |
January 2006
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United States: Suspension of 409A - Related Reporting and Wage Withholding Requirements for 2005
5 January 2006
• Contributed by Deloitte |
October 2005
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United States: Proposed Regulations Address Nonqualified Deferred Compensation
12 October 2005
• Contributed by Deloitte |
United States: FASB Issues Revised Proposal to Improve Reporting of Earnings per Share and Enhance Comparability in Cross-Border Financial Reporting
6 October 2005
• Contributed by FASB |
September 2005
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United States: Revenue Ruling Highlights Common Stock Option Taxation Errors
19 September 2005
• Contributed by Deloitte |
United States: Announcement 2005-55 Withdraws FICA, FUTA & Income Tax Withholding For Statutory Options
15 September 2005
• Contributed by Deloitte |
August 2005
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United States: US Issues Final Regulations on Sourcing of Compensation
16 August 2005
• Contributed by Deloitte |
United States: Final Regulations Issued on Sourcing of Compensation
16 August 2005
• Contributed by PricewaterhouseCoopers |
United States: Global Compensation... Did You Know?
16 August 2005
• Contributed by PricewaterhouseCoopers |
July 2005
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United States: Treatment of 83(B) Elections for Golden Parachute Purposes
20 July 2005
• Contributed by Deloitte |
United States: FASB Statement No. 123(R), Share-Based Payment: A Roadmap to Applying the Fair Value Guidance to Share-Based Payment Awards (.pdf - 1.3 MB)
7 July 2005
• Contributed by Deloitte |
May 2005
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United States: Option Stats from PlanSponsor.com
23 May 2005
• Contributed by Citigroup |
United States: IRS Clarifies "Deferred Compensation," Provides Exception to SARS
11 May 2005
• Contributed by Deloitte |
United States: Executive Stock Options Settlement Initiative For Sale of Stock Options to Related Parties
11 May 2005
• Contributed by Deloitte |
United States: SEC Defers Effective Date of FAS 123(R) for Certain Companies
11 May 2005
• Contributed by Deloitte |
April, 2005
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United States: SEC Defers Effective Date of FAS123(R) for Certain Companies
27 April 2005
• Contributed by Deloitte |
United States: Exclusion of statutory stock options from employment tax wages
27 April 2005
• Contributed by ius laboris |
United States: Increased withholding rate for supplemental wage payments
27 April 2005
• Contributed by ius laboris |
United States: New tax on stock compensation for executives of expatriating U.S. companies
27 April 2005
• Contributed by ius laboris |
United States: FASB finalizes accounting rules for equity-based compensation
27 April 2005
• Contributed by ius laboris |
United States: Changes Mandated to US Deferred Compensation Arrangements
27 April 2005
• Contributed by ius laboris |
March, 2005
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United States: IRS Clarifies "Deferred Compensation," Provides Limited exception For SARS Under New Deferred Compensation Rules
11 March 2005
• Contributed by Deloitte |
January, 2005
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United States: FASB Provides Further Guidance On Employee Stock Purchase Plans (ESPPs)
28 January 2005
• Contributed by Deloitte |
United States: Compensation Provisions of the American Jobs Creation Act of 2004
28 January 2005
• Contributed by Deloitte |
United States: FASB Postpones Compliance with Stock Option Expensing Rules
28 January 2005
• Contributed by Deloitte |
United States: IRS Clarifies "Deferred Compensation," Provides Limited Exception for SARS Under New Deferred Compensation Rules
28 January 2005
• Contributed by Deloitte |
November, 2004
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United States: FASB Postpones Compliance with Stock Option Expensing Rules
19 November 2004
• Contributed by Andrea Kagan, Deloitte |
United States: Compensation Provisions of the American Jobs Creation Act of 2004
3 November 2004
• Contributed by Andrea Kagan, Deloitte |
United States: Nonqualified Deferred Compensation Reform Passed By Congress
3 November 2004
• Contributed by JoAnn Slade, (
) Mercer Human Resource Consulting
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United States: Final Incentive Stock Option Regulations Issued
3 November 2004
• Contributed by JoAnn Slade, (
) Mercer Human Resource Consulting
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United States: FASB Reaches Tentative Conclusion On ESPPs
3 November 2004
• Contributed by JoAnn Slade, (
) Mercer Human Resource Consulting
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United States: Compensation Provisions in the American Jobs Creation Act of 2004 (.pdf)
1 November 2004
• Contributed by Andrea Kagan, Deloitte |
October, 2004
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United States: FASB Delays Effective Date for Share-Based Payment Standard
26 October 2004
• Contributed by PricewaterhouseCoopers
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September, 2004
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United States: FASB Provides Further Guidance on Employee Stock Purchase Plans (ESPPs)
21 September 2004
• Contributed by Andrea Kagan, Deloitte |
United States: IRS Issues Final Incentive Stock Option Regulations
16 September 2004
• Contributed by Andrea Kagan, Deloitte |
August, 2004
United States: IRS Issues Final Regulations on Incentive Stock Options
30 August 2004
• Contributed by PricewaterhouseCoopers
United States: IRS Issues New Proposed Regulations on Sourcing of Compensation for Personal Services
30 August 2004• Contributed by PricewaterhouseCoopers
July, 2004
United States: IRS Scrutinizes Compliance with Executive Compensation Rules
1 July 2004
• Contributed by PricewaterhouseCoopers
June, 2004
United States: Senate Passes Bill Imposing Further Restrictions on Non-Qualified Deferred Compensation Arrangements
7 June 2004
• Contributed by PricewaterhouseCoopers
May, 2004
United States: Stock Compensation and the Proposed Accounting Standard
4 May 2004
• Contributed by JoAnn Slade, (
) Mercer Human Resource Consulting
April, 2004
United States: FASB Exposure Draft on Share-Based Payment for public comment
29 April 2004
• Contributed by Andrea Kagan, Deloitte
United States: FASB issues proposed accounting standard on equity-based compensation
23 April 2004
• Contributed by JoAnn Slade, (
) Mercer Human Resource Consulting
March, 2004
United States: FASB Reaffirms Decision on Preferred Stock Option Pricing Model March 8, 2004
• Contributed by PricewaterhouseCoopers
December, 2003
United States: Legislation Could Slow FASB Option Expensing Proposal December 3, 2003
• Contributed by PricewaterhouseCoopers
United States: Post Merger Employment Agreements Could Have Golden Parachute Implications December 3, 2003
• Contributed by PricewaterhouseCoopers
United States: Shareholder approval requirements and foreign qualified stock plans December 3, 2003
• Contributed by JoAnn Slade, (
) Mercer Human Resource Consulting
November, 2003
United States: Availability of tax relief on dividends paid by foreign corporations 10 November 2003
• Contributed by JoAnn Slade, (
) Mercer Human Resource Consulting
October, 2003
United States: New NYSE and Nasdaq Rules Requiring Shareholder Approval of Equity Compensation Plans 1 October 2003
• Contributed by PricewaterhouseCoopers
United States: FASB Changes on Accounting for Stock-Based Compensation 1 October 2003
• Contributed by PricewaterhouseCoopers
May, 2003
United States: Ensign, Boxer Propose Moratorium on Mandatory Options Expensing 15 May 2003
• Contributed by Ellie Kehmeier, Deloitte & Touche
April, 2003
United States: FASB Unanimously Agrees that Companies Are Required To Treat Stock Options as an Expense 23 April 2003
January, 2003
United States: FASB Releases FAS 148 on Stock Based Compensation 29January 2003
• Contributed by Tudor Havriliuc, PricewaterhouseCoopers
November, 2002
United States: Update on Cashless Exercises Under Sarbanes-Oxley 1 November 2002
• Contributed By: June Anne Burke, William Mercer
October, 2002
September, 2002
United States: Study On Employee Stock Options in the United States (.pdf) 16 September 2002
• by The European Commission - (European Commission Web Publication on Employee Stock Options)
United States: Sarbanes-Oxley Act - Loans for Executives 3 September 2002
• Contributed by Tudor Havriliuc, PricewaterhouseCoopers
August, 2002
United States: Sarbanes-Oxley Act of 2002 Deals Blow To Cashless Exercise Programs 30 August 2002
• Contributed By: June Anne Burke, William Mercer
March, 2002
United States: IRS Issues Guidance on FICA and FUTA for Incentive Stock Options and Employee Stock Purchase Plans 25 March 2002
• Contributed By: Cheryl Spielman, Ernst & Young
United States: New SEC Disclosure Rules About Equity Compensation Plans 25 March 2002
• Contributed By: Cheryl Spielman, Ernst & Young
August, 2001
US: California Tax Board Assists Taxpayers With Stock Option Bills
• Source: San Jose Mercury News; 14 June 2001
US: Stock Option Taxes – "Problem Of The Masses"
• Source: Financial Times; 16 August 2001
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