ESO

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ESO

abbreviation for electric spinal orthosis.
References in periodicals archive ?
Because the lattice model makes it easy to vary assumptions and inputs over time, entities that grant a great many stock options to their employees will prefer its flexibility to the relatively rigid restrictions of the Black-Scholes-Merton model, which is more suitable for companies whose employee compensation includes few stock options.
The fair value method requires an issuer to recognize compensation for employee stock options as employees perform services to earn those options.
Only a little more than a year ago it seemed that stock options were the quick path to riches.
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 new FAS 123R regulations require companies to amortize the compensation expense related to their employee stock options.
Now consider the financial implications for the company granting SSARs essentially as a stock option, whereby there is an automatic share buy-back with the exercise proceeds (and in some cases, the tax deduction).
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.
In August 2004, the settlement of the Company's stock option exercises was transitioned to a third-party provider, which precluded the possibility of any further occurrences of exercise date manipulation.
It appears therefore that a divorce-related stock option transfer presents a unique issue.