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SECís Office Of Chief Accountant Issues Guidance On Accounting Consequences Of Option Dating Practices
On September 19, 2006, the SECís Office of the Chief Accountant (OCA) issued a letter that provides guidance regarding accounting for stock options in historical financial statements of public companies.
United States
 
27 Oct 2006
2
Nonqualified Deferred Compensation Plans in the Section 409A Era
Recently-issued proposed regulations under Section 409A of the Internal Revenue Code provide guidance relating to the operational and documentary compliance requirements for nonqualified deferred compensation plans. This Alert summarizes the rules in the proposed regulations applicable to nonqualified deferred compensation plans, which are typically provided for the benefit of a select group of key employees as "top hat" plans.
United States
15 Dec 2005
3
409A: What You Do (and Donít) Need to Consider Before Year-end
In the last few weeks of the year, employers may wish to review their compensation arrangements (including traditional nonqualified deferred compensation plans, discounted stock options and other covered arrangements) that are subject to Section 409A of the Internal Revenue Code to determine whether any last-minute compliance is required.
United States
15 Dec 2005
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