Stock Options

Member's Profile
Steve Cavalieri
Title: Accountant
Company: Stuart Edelstein Linderman LLP
(Accountant at Stuart Edelstein Linderman LLP)
We have a new company with conditional restrictive Class C Capital stock incentive compensation. It vests after three years. Do I need to account for it before it vests? When I do...
Member's Profile
John Pfeister
Title: CFO
Company: SmartShoot
(CFO at SmartShoot)
Hi, We want to grant options to a new hire on 9/10/14. We are receiving our new valuation, with a valuation date of 8/31/14, at the end of September. Are we allowed to use our old...
Member's Profile
Scott Kleinberg
Title: CFO
Company: Undisclosed
(CFO at Undisclosed)
I'm curious if recent private company option repricings have included terms other than just price, i.e. changes to vesting, numbers of shares outstanding, option life, etc.  ...
Anonymous Member
My company is about to close its first investor round (series A) and is looking at its first 409a. It's been a couple of years since i got one done. We are a software company, pre-...
Member's Profile
Dan Ryan
Title: CFO
Company: Privately held
(CFO at Privately held)
Quick question about stock option vesting for some grants we are looking at: Can the vesting date pre-date the grant date? In other words, if we hire someone June 1 but the board...
Member's Profile
Rondo Brakes
Title: Accounts
Company: Account 101
(Accounts at Account 101)
I am looking to get a basic understanding on the accounting treatment for restrticted stock vesting. The situation is shares have vested but the employee has chosen to have the company...
Anonymous Member
(VP Finance)
I believe there are special debits and credits for paying a consultant in stock options vs cash...What are the debits and credits if a consultant provides $50k of consulting and gets...
Member's Profile
Jim Timmins
Title: Managing Director
Company: Teknos Associates
(Managing Director at Teknos Associates)
IRC 409A became part of the tax code on January 1, 2009.  So, what have we learned in the intervening three years*? One of the biggest surprises to most people is that the issue...
Anonymous Member
(Controller & Operations Mgr)
Our attorney answers, "no, the stock is fully vested, ask your accountant." Our accountant says "I think it is a safe thing to do, because I have heard of the IRS...
Member's Profile
Jane Levin
Title: Corporate Controller
Company: Private
(Corporate Controller at Private)
What is the difference between IRC 409a and FASB ASC 718? And for a U.S. c-corp do I need to worry about ASC 718?