Stock Option Accounting Bills Reintroduced

Bills to tie tax deductions to expensing stock options were reintroduced in both Houses by their 2002 sponsors. The "Ending to Double Standard for Stock Options Act" was introduced in the House by Pete Stark (D-CA) and in the Senate by John McCain (R-AZ) and Carl Levin(D-AZ).

Stock Option Repricing

With the recent fall in the stock market, the issue of stock option repricing has become a hot topic in many companies.

Stock Options

A "Sense of the Senate" resolution in the Senate version called for hearings on whether companies should be allowed to deduct the spread on stock options when they are exercised if the company does not account for stock option costs on its income statement.

Stock Options in the Philippines

In an Op-Ed in the Manila Times, Boyet Murcia argues that although the legal structures are in place for employee ownership in the Philippines, very few companies

Stock Options Spread Through India's Economy

According to an article in the Business Standard, information technology companies granted 61% of all stock options in India in 2003, but as other sectors star

Stock Plan Audits More Likely

An IRS pilot program surveying employer compliance indicates that stock options and executive equity compensation are likely to be high up on future IRS audit target lists.

Stock Purchase Plans and 401(k) Loans

New research by Fidelity Investments finds that employees are less likely to borrow against their 401(k) plans when companies also offer an employee stock purchase plan, and when they do, they tend to borrow less.