Many companies using the modified prospective application method will have NQSOs that were granted and at least partially vested prior to adopting Statement no.
123 must establish an opening pool of excess tax benefits included in APIC related to all awards granted and settled in periods beginning after December 15, 1994, "as if" the company had been accounting for stock awards under the Statement no.
Where employees are permitted to exercise ISOs with previously acquired stock, some employers have granted "reload" options to providing the employees with the right to purchase a quantity of shares equal to that surrendered to the corporation in connection with the ISO exercise.
Incentive stock options must be granted pursuant to a plan approved by the shareholders of the corporation granting the options within 12 months before or after the date on which the plan is adopted.
Our 1993 study [ILLUSTRATION FOR CHART OMITTED], which was based on methodology similar to that in Statement 123, found that for companies that issue options annually and have vesting periods of more than one year, expense will increase each year as new options are granted
and will stabilize after the first vesting cycle.
by the Los Angeles Lakers are always extraordinary and we look forward to sharing one with Los Angeles.
In connection with the contemplated settlement, ADI would consent to a cease-and-desist order under Section 10(b) of the Securities Exchange Act and Rule 10b-5 thereunder, would pay a civil money penalty of $3 million, and would reprice options granted
Options to purchase 15,700 shares of Macromedia common stock were granted
on September 1, 2004, and September 24, 2004, to seven non-executive employees of Animoi Oy, a company acquired by Macromedia in June 2004.
The options granted
to the 61 former CATC employees, who became non-officer employees of LeCroy, have the following terms: each option has been classified as a non-qualified stock option; has an exercise price equal to the fair market value on the grant date of $16.
There will be a similar grant in May 1998, and in May 1999 full-time employees will be granted
200 options and part-time employees will be granted
Then there was the bill sponsored by Willie Brown that would have granted
a liquor license to a nudist colony.
Most of them provide funds to state and local governments or other organizations to manage the distribution of the funds granted