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CMC Pension Professionals |
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Hessel & Associates, LLC |
Aimpoint Pension |
Director of Pension Administration Primark Benefits |
EPIC RPS |
Jocelyn Pension Consulting |
Retirement, LLC |
Loren D. Stark Company |
Loren D. Stark Company |
United Benefit Pensions Inc. |
401(k) Retirement Plan Administrator Midwest TPA with Remote Workforce |
Retirement Plan Relationship Manager â DB or DC Focus Trinity Pension Consultants |
Hicks Pension Services |
Senior Defined Contribution Account Manager Nova 401(k) Associates |
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FAS 123(R) Requires Acceleration of Equity Compensation Cost for Retirement-Eligible Employees (PDF) FW Cook ![]() Mar. 10, 2005 4 pages. Excerpt: A ... provision in new FASB Statement 123(R) has come to our attention that, to our knowledge, has received no publicity. Specifically, if an employee who receives an equity award is retirement eligible, and the terms of the award are that any nonvested portion of the grant would accelerate or continue to vest at retirement, grant date compensation cost must immediately be recognized at grant, not accrued over the vesting period[.] |
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