Business Services Industry
Executive stock options under Senate review.
Tax Adviser, The, August, 2007 by Lipschultz, Brent
Over the past several years, executive stock options have drawn the attention of legislators in Washington. This is not surprising, considering that close to 50% of executive pay is attributable to stock option exercises, according to Forbes magazine (see DeCarlo, "Big Paychecks," Forbes (May 2007), available at www. forbes.com/leadership/2007/05/03/ceoexecutive-compensation-lead- 07ceocx_sd_0503ceocompensationintro.html). The most recent scandals associated with option backdating, the 2005 adoption by the Financial Accounting Standards Board (FASB) of Financial Accounting Standard No. 123(R), and the adoption of final regulations under Sec. 409A have presented human resource, compensation, and benefits professionals with complicated rules and reporting requirements....
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