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Insight and information to help you administer executive and broad-based employee plans |
Understanding the Impact of Stock Compensation on Earnings Per Share |
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Earnings per share is one of the most important financial measures public companies report to shareholders and stock compensation is a key component of this measure.
During this webinar, Barbara Baksa from the National Association of Stock Plan Professionals provided an in-depth look at how stock options and awards impact earnings per share, as well as best practices and controls for ensuring that this complex calculation is spot on.
After reviewing this session you will:
- Understand the impact of stock compensation on earnings per share
- Know how to weight awards for the period they are outstanding
- Be able to apply the treasury stock method to various types of awards
- Calculate proceeds from tax benefits and unamortized expense under the treasury stock method
- Be aware of common errors and audit techniques
Presented by:
Barbara Baksa
Executive Director
National Association of Stock Plan Professionals |
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Session Presented: April 29, 2010 |
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free registration required |
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Tax developments affecting global equity compensation programs |
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Listen to a presentation focusing on recent tax developments and initiatives in several jurisdictions around the world, including Canada, Italy, the United Kingdom and more.
This session is part of a series of quarterly sessions where Ernst & Young provides updates on tax developments potentially impacting your company’s global equity programs
After reviewing this session, you will be able to:
- Understand the changes or proposed changes in tax legislation that may impact their organization's global equity-based compensation programs
- Assess the impact of these changes on their organization's global equity programs
- Identify whether plan design or program process modifications are required in response to the changes in tax legislation
Presented by:
Tracy Robarge
Executive Director
Ernst & Young
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Session Presented: April 22, 2010 |
(free registration required)
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Helping Your Stock Plan Participants During Tax Season:
Mistakes Employees Make and Handling Their Questions |
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The taxation of stock options, restricted stock/RSUs, and employee stock purchase plans (ESPPs) can be complex and confusing, even more so during tax season. Often employees, executives, and their advisors have tax reporting questions about the information on their W-2, what information should appear on their 1040, or how to make sense of Schedule D reporting for company stock sales.
In this session, Bruce Brumberg of myStockOptions.com provided valuable information on:
- The most common questions asked and costly mistakes made by employees
- Pitfalls that may cause unwanted IRS attention
- Tax law changes recently adopted and proposed that can apply to stock compensation
- Independent resources available to help you and your plan participants
Don’t miss this opportunity to prepare for questions you may be asked and situations you may face this tax season.
Presented by:
Bruce Brumberg
Editor-in-Chief, Co-Founder
myStockOptions.com |
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Session Presented:
March 11, 2010 |
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Mobile employee share plans, practical approaches to remain compliant. |
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Recent revenue shortfalls have led tax and regulatory agencies around the world to tighten their enforcement policies. One area coming under continued increased scrutiny is globally mobile employees participating in employer share plans. From departure taxes to imposing trailing tax liabilities, governments around the world are imposing new tax regimes that can lead to double and even triple taxation.
In this session, Deloitte will lead a discussion on the issues companies face with respect to globally mobile employee equity holders. We will explore the technical issues around mobile employees, in addition to providing practical insight into the approaches we see our clients adopting. Key discussion topics will include:
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Who/what is a mobile employee? Identifying and tracking the population.
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Tax rules around sourcing of income for mobile employees.
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Employer withholding and reporting obligations.
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Current regulatory landscape.
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Practical approaches to risk management.
Presented by:
Peter Simeonidis
Senior Manager, Global Reward
Deloitte Tax LLP
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Session Presented:
October 21, 2009 |
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| Top Trends in Stock Compensation and What You Need to Know: Restricted Stock, RSUs and Performance Shares |
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Since the economic downturn, many companies are taking a close look at the impact these times have on their equity compensation plans.
In this session, our presenter reviewed the trends in stock compensation since the stock market and economic downturn and discussed the challenges companies are facing in grant practices from lower stock prices and other events.
Listen to this session now to hear about a range of topics on restricted stock, RSUs, and performance shares, including design, administration, taxation, and employee communications and education.
Presented by:
Bruce Brumberg
Editor-in-Chief
myStockOptions.com |
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| Session Presented: July 22, 2009 |
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| Employee Share Plans: the myth expelled |
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In June of 2009 Computershare, together with the London School of Economics, reached out to 3207 employees, spread across all countries about their share plan participation, giving a rich vein of data for the social scientists to analysis.
Headline results tell us our gut feelings on why companies should run share plans and why employees should participate in them are correct. |
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(free registration required) |
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| 2009 ESPP Survey |
| In June and July of 2009 the National Center for Employee Ownership (NCEO) and
Santa Clara University's Certified Equity Professional Institute (CEPI) surveyed companies with employee stock purchase plans (ESPPs). Download a summary of these important findings below.
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(free registration required)
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| Top Ten Gotchas for Performance Plans |
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Performance plans are one of today’s hottest trends in stock compensation. While these plans offer numerous benefits for employers, they also conceal a morass of pitfalls and traps for the unprepared.
This session will prepare you for the inevitable day that your board decides to implement a performance plan. You’ll leave with a checklist of critical considerations to address when designing your plan and actions to take before rolling the program out to employees.
Topics covered include share shortfalls, employee disinterest, surprise vesting, 10-K surprises, spreadsheet meltdown, accounting traps, tax traps, and more.
Presented by:
Barbara Baksa
Executive Director
National Association of Stock Plan Professionals
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| Session Presented: June 23, 2009 |
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Share-based payments:
IFRS-2 vs. FAS 123R — Is it really a converged standard? |
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The stated goal of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) is to issue financial accounting standards that will allow for cross-border comparability. An area that is supposed to meet that objective is share-based payments.
Are these proposed standards identical, and if not, what are the key differences? How will those differences impact the transition to these new standards?
In this webinar, our presenters discussed the answers to these questions.
Presented by:
William Dunn
Partner
PricewaterhouseCoopers
Paul Perry
Partner
PricewaterhouseCoopers
Kevin Hassan
Managing Director
PricewaterhouseCoopers
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| Session Presented: June 16, 2009 |
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| A Fresh Approach to Establishing Award-Size Guidelines |
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Cash compensation levels continue to be survey-driven and based almost exclusively on the executive’s position and home country or city. Benchmarking against local practice is often limited by lack of data or general lack of use of equity-based compensation in many countries.
While most U.S. multinational corporations have approached determination of award-size guidelines utilizing US eligibility criteria and award-size metrics for non-US participants, factors such as option expensing, including the US adoption of FAS123 and non-US countries adopting IFRS2, and institutional investor concerns are causing companies to reconsider this "one-size fits all’ approach. In this FREE webinar, our speakers reviewed innovative approaches to establishing award-size guidelines
Presented by:
John Jennings
Senior Manager
Deloitte Tax LLP
Andrea Kagan
Senior Manager
Deloitte Tax LLP
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| Session Presented: April 28, 2009 |
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| Measuring the Integrity of Equity Compensation Practices: Identifying Fraud, Failure and Folly |
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Executive and equity compensation practices are firmly established as corporate governance concerns, meaning that they directly affect shareholder returns and levels of risk. Assessing the risk and return represented by certain practices, and combinations of practices, must go beyond opinion to fact-based methodologies. While some negative headlines about executive and equity compensation are related to fraud, little more can be done in this area – controls and processes are reaching the point of diminishing returns.
In this FREE webinar, our presenters will helped attendees understand:
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Which plans and practices are supporting or conflicting with good corporate governance based on empirically-tested relationships between these plans and practices and the outcomes
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How a statistically-validated model of accounting integrity shows the relative degree of aggressiveness or conservatism in financial management and reporting practices and is directly related to outcomes and the impact on equity compensation
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How a list of "best" and "worst" practices - and those that seem to have no effect - in plan design and operation provide a different perspective for interpreting shareholder, advisor, and media criteria and commentary
Presented by:
Fred Whittlesey
Buck Consultants
Jack Zwingli
Audit Integrity, Inc.
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| Session Presented: April 16, 2009 |
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SEC rule 10b5-1 insider trading plans - establishing a program that works |
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Rule 10b5-1 plans are catching up in popularity with other equity compensation programs, such as employee stock purchase plans, stock option plans and 401(k) plans. There is no doubt that Rule 10b5-1 plans are becoming standard practice for many company insiders.
This white paper provides an overview of the general requirements for Rule 10b5-1 trading plans, as well as Computershare’s recommended issuer and insider best practices for initiating and managing these plans.
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Tax Reporting and Withholding on Restricted Stock and Unit Transactions |
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Restricted stock and restricted stock unit (RSU) awards, alternatives to stock options, are an increasingly popular form of employee compensation. With them come new challenges in reporting and tax withholding.
This white paper gives perspective on the tax implications of providing restricted stock and restricted stock unit awards, from withholding to reporting. Written by Barbara Baksa, executive director of the National Association of Stock Plan Professionals, this white paper also gives strategies to avoid the common pitfalls of handling restricted stock and restricted stock units, both domestically and internationally. |
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