Share-Based Compensation - Impact of Recent Events on the Use of Equity Compensation

Training Provided by Lorman Education Services nExecutive compensation continues to be a hot topic across many industries. Recent changes in share-based compensation rules, principally the changes to Financial Accounting Standards 123(R) [FAS 123(R)], and market uncertainty and declines have led to significant changes in how companies and executives view the role and the value of equity as part of an overall compensation package. Join our accounting and legal speakers as they explore and discuss the effects of FAS 123(R); specific challenges and hot topics in the equity compensation arena, such as repricing of underwater equity awards; the impact of current legislative initiatives, such as the Emergency Economic Stabilization Act of 2008; the role and types of equity-based awards used as part of a total compensation arrangement; and the disclosure obligations that arise from use of such arrangements for public reporting companies.

Share-Based Compensation - Impact of Recent Events on the Use of Equity Compensation Agenda

1. FAS 123(R)
1. Summary
2. Impact on Financial Statements
3. Use in Executive Compensation Disclosure
2. Specific Challenges and Hot Topics in Using Equity as Part of Compensation Arrangements
1. Repricing
2. Trends in Vesting and Continued Stock Ownership, Such as Performance Metrics and Hold Through Retirement
3. Impact of Current Legislation
3. Equity Incentive Plans
1. Net Settlement Features
2. Approval of Changes
4. Types of Equity Instruments
1. Value Considerations in Using Equity-Based Awards
2. Performance Conditions
3. Market Conditions
4. Use of Different Types of Equity Awards
5. Tax Implications of Different Types of Equity Awards to the Company and to the Employee
5. Disclosure Obligations for Public Reporting Companies

About The Training Provider: Lorman Education Services

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