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10b5-1 Plans: Modifications and Terminations

Last week I explored the connection between the affirmative defense provided under Rule 10b5-1(c) and appropriate timing of Rule 10b5-1 trading plans. The same interpretive guidance that got me...

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Eleven and Counting

Say-on-Pay vote failures have picked up, with more failures last week than any other week so far this proxy season. Today I provide an update on the latest Say-on-Pay stats and comment on a couple of...

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The Mod Squad

This week, we feature another installment in our series of guest blog entries by NASPP Conference speakers. Today’s entry is written by Elizabeth Dodge of Stock & Option Solutions, who will lead...

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Pay-for-Performance at Apple

Earlier this summer, Apple announced that CEO Tim Cook’s previously granted RSU for 1 million shares will be modified to vest contingent on relative TSR–per his own request.  In today’s blog entry, I...

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ASC 718 Gets Even Simpler

It will come as no surprise to any of you that accounting for modifications under ASC 718 is complicated.  In the aftermath of the issuance of ASU 2016-09, the FASB has received a number of questions...

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FASB Votes on Modification Accounting ASU

In late February, the FASB met to review the comments received on the exposure draft of the proposed update to modification accounting under ASC 718 (see “ASC 718 Gets Even Simpler“) and voted to go...

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Modification Accounting Update: Is it in Time?

Last week, I blogged about the FASB’s recent update to ASC 718, which clarifies when modification accounting is required for amendments to outstanding awards. The genesis for this update is the...

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When Is a Benefit Not a Benefit?

Riddle me this: when is a benefit not a benefit? The answer: when that benefit results in a change to the terms and conditions of an ISO. Making changes to ISO can have the unfortunate effect of...

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Catching Up

For today’s blog entry I have a couple of recent developments that don’t really warrant a blog entry of their own. T+2: It’s Happening The SEC has adopted an amendment to the Settlement Cycle Rule...

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