Stock Options

Anonymous Member
Anonymous
(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...
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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
Anonymous
(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...
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Jane Levin
(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?
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Paul Shapiro
(Consultant at Paul G. Shapiro, CPA)
If an employee leaves in 2012 but has 90 days to exercise their vested ISO's, do we show their unvested shares as Cancelled as of 12/31/11, or do we have to wait until the...
Anonymous Member
Anonymous
(VP of Finance)
The company's board believes that the trading price of its stock on the OTC market is not indicative of the fair value of the stock. It, therefore, set the fair value of its stock at...
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Steven Prevost
(CFO at The Signorelli Company)
As a pre-IPO company, we would like to offer stock incentives to current employees. Can you point me to a good resource to research this topic? Thanks! -Steve
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Jim Timmins
Title: Managing Director
Company: Teknos Associates
(Managing Director at Teknos Associates)
If your company transferred shares to employees during 2013, then it likely faces a deadline for providing information to the employees by January 31, 2014 and to the Internal Revenue...
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Jim Timmins
Title: Managing Director
Company: Teknos Associates
(Managing Director at Teknos Associates)
Six Mistakes to Avoid When Issuing Common Stock Options   October 16, 2013   Whether you are part of an up-and-coming start-up or a more established company, you’...
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Scott Gunn
(CFO at In-Transition)
I have been telling my Controller about how the Proformative community helps me out with operational issues and he asked that I ask the group for assistance in finding whitepapers and...
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Jim Timmins
Title: Managing Director
Company: Teknos Associates
(Managing Director at Teknos Associates)
In the past, common stockholders had to wait for a company to complete an IPO or to be acquired in order to sell their shares.  But with the reduction in the number of IPOs and M...
Anonymous Member
Anonymous
(Controller)
Is there an off-the-shelf service provider for creating an employee stock option plan?
Anonymous Member
Anonymous
(CFO)
A private California corporation granted stock options to its executive team that were exercised on the same day as grant (83bs have been filed), with a 4-year vesting period.  ...
Anonymous Member
Anonymous
(Board of Directors, Audit Committee Chai..)
We have an exiting employee who has stock options.  We are buying out his vested options, for cash, at just under the 409A valuation price.  It's called out as a...
Anonymous Member
Anonymous
(VP Finance/Corp Controller)
We have a certain number of common shares authorized by our board. We have that many shares outstanding now if you include our current option grants and remaining option pool. We are...
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Joe Wallin
Title: Partner
Company: Davis Wright Tremaine
(Partner at Davis Wright Tremaine)
Q:   I just exercised a vested stock option.  Do I now have to make a Section 83(b) election? A:   No, unless your company’s stock option plan documents...
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Joan Varrone
(CFO at Cloud Cruiser)
If there has been no change in the business is an annual update necessary