ADVERTISEMENT

Stock Options

Member's Profile
Chris Meek
(Accounting Manager at miRagen Therapuetics)
We are a small R&D private company in the biopharma industry, less than 50 employees, and currently track our stock options in excel. We are looking to implement a stock option...
Anonymous Member
Anonymous
(VP of Finance)
For example, our BOD meeting is in Feb and occurs every quarter. We have accepted offers which we want to include in Feb approval. But the employees will not be on board until March....
Member's Profile
Ann Carney
(COO at Inpria Corporation)
How have other startups handled stock option vesting during an unpaid leave of absence? We have a key team member who will need to take a 3 month leave of absence in the spring to...
Member's Profile
Dan Ryan
(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...
Anonymous Member
Anonymous
(Controller)
I'm expecting some employees to exercise options and I googled to get a stock option exercise template and this form came up. I don't recall former employers issuing this form...
Member's Profile
Joe Wallin
Title: Partner
Company: Davis Wright Tremaine
(Partner at Davis Wright Tremaine)
  Companies and service providers to companies frequently confront this question. Which is better: an Incentive Stock Option (aka a statutory stock option) (an “ISO...
Member's Profile
Bob McCarthy
(CFO)
We are a private, venture capital backed company.  in a recent meeting with our Comp Committee there was discussion about increasing use of stock grants to high performers to...
Member's Profile
Steve Cavalieri
(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
(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
(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
Anonymous
(CEO/CFO)
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
Rondo Brakes
(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
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...
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
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...
Member's Profile
Paul Shapiro
(Director of Finance [formerly Interim VP.. at Verizon Digital Media (EdgeCast Networks..)
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...
Member's Profile
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
Member's Profile
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...
Member's Profile
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’...