Featured Jobs
|
DWC - The 401(k) Experts
|
|
Relationship Manager - Defined Contributions Daybright Financial
|
|
DWC - The 401(k) Experts
|
|
MAP Retirement
|
|
PPS Pension Services
|
|
Defined Contribution Account Manager Nova 401(k) Associates
|
|
Retirement Plan Onboarding Specialist Compass
|
|
Frank Pension Consultants, Ltd.
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
Backdating Stock Options: Intentional Fraud or Carelessness?
Law.com 
Sept. 13, 2006
Excerpt: Up until recently, with the release of FAS 123-R, APB 25 controlled. It required an earnings charge for options issued with an exercise price of less than the fair market value of the underlying stock on the date of grant. Granting at less than fair market value, if not prohibited by the plan, was allowed, but the discount was treated as a charge to earnings over the vesting period.
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |