On the other hand, the language dealing with stock options in Notice 2005-1 (45) and the proposed regulations is very different, suggesting that unless there is no possibility during the life of the stock right for a reduction in the exercise price, such right will be treated as deferred
compensation for Sec.
If the tax deduction is less than the financial statement compensation expense, the write-off of the remaining deferred
tax asset is charged against the APIC pool.
For a company, a deferred
prosecution disposition is almost always far more favorable than a criminal conviction, whether by guilty plea or after a trial.
Certain popular executive benefit arrangements, funded with life insurance and in wide use today, may unintentionally create a deferred
compensation promise that now needs to be properly documented.
Use the database tool to calculate the current FCI, which is the dollar value of the One-Year Deferred
Maintenance Backlog (DMB) divided by the CRV of the building.
Now is the time to prepare and inform yourself and, if necessary, assist your clients in making the necessary changes to meet the new deferred
compensation requirements without incurring penalties.
MCI, for instance, entered into a deferred
prosecution agreement and cooperated as prosecutors went after former CEO Bernard Ebbers (who was convicted).
based research on the use of deferred
taxes to manage earnings.
Darryll Holland May, 1999 15 + 6 deferred
The only surviving Federal Theatre reader's report on Liberty Deferred
is a generally negative one, dated 20 August 1938 - coincidentally or not, the same day a New York Daily News headline blared "WPA Theatre Faces Probe as 'Hotbed of Reds'" (Mathews 205).
Officers who have 20 years' service may join the deferred
Temporary differences are the major cause of deferred
tax assets and liabilities.