ESO

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ESO

abbreviation for electric spinal orthosis.
References in periodicals archive ?
In 2006, B exercises all of the stock options and receives employer stock with a fair market value (FMV) in excess of the options' exercise price.
Take the case of Internet Capital Group, a venture capital holding company that lent $76 million in the summer of 1999 to employees wanting to exercise stock options on some 33 million shares.
While the tax benefits associated with Incentive Stock Options (ISO) and Employee Stock Purchase Plan (ESPP) are limited to the United States, other taxing jurisdictions provide favorable tax consequences for certain stock option income -- most notably, the United Kingdom and France.
The overall concern is that the regulations, rulings and IRS actions suggest that any additional guidance issued will require employers to apply employment taxes to the compensation received on statutory stock options at the time of the exercise, rather than on the disqualifying disposition of stock acquired pursuant to a statutory option plan.
Maude is stuck with underwater stock options (exercise price exceeds stock FMV).
The interpretation says an individual is considered an employee if the company granting the stock options has control sufficient to establish an employer-employee relationship over him or her as defined by case law and IRS regulations.
The new FAS 123R regulations require companies to amortize the compensation expense related to their employee stock options.
The intrinsic-value method, however, is not a generally accepted economic pricing model for valuing unexercised stock options, because an unexercised option's value generally exceeds its intrinsic value.
Plans that provide nonqualified stock options for executives and certain other employees--those giving an individual the right to buy a set number shares of an employer's stock (generally after a vesting period) at a specified price for a period of time--are a popular form of compensation in the corporate world.
The Audit Committee has arrived at the following findings with respect to the stock option grant practices of the Company: