Will Cox Delay Option Expensing?

Fred WhittleseyPay and Performance: The Compensation Blog0 Comments

(originally published as a Practice Alert at www.naspp.com prior to his confirmation)The resignation of William Donaldson as Chairman of the Securities and Exchange Commission (effective June 30) and the timely nomination of Christopher Cox as his replacement has caused speculation about the fate of FAS 123(R). Congressman Cox is on record as being a staunch opponent to option expensing. The … Read More

Valuation of Full-Value Long Term Incentive Awards

Fred WhittleseyPay and Performance: The Compensation Blog0 Comments

(originally published on www.CompensationStandards.com)The recent interest in alternatives to stock options – fueled by corporate governance concerns, imminent changes in accounting rules, and changes in equity markets – has led to the discussion of the appropriate “conversion rate”: how many units of the new form of award should be given in lieu of a stock option. Because options have been … Read More