Loan & Distribution Specialist AimPoint Pension
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Compass
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AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Bates & Company, Inc.
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Regional Vice President of Sales The Retirement Plan Company
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Final FASB STAFF POSITION -- No. FAS 123(R)-4 (PDF)
Financial Accounting Standards Board [FASB] [Official Guidance] Feb. 7, 2006
7 pages. Excerpt: This FASB Staff Position (FSP) addresses the classification of options and similar instruments issued as employee compensation that allow for cash settlement upon the occurrence of a contingent event. The guidance in this FSP amends paragraphs 32 and A229 of FASB Statement No. 123 (revised 2004), Share-Based Payment.
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