Stock options revisited
Article Abstract:
Stock options have become more important with the tax reform legislation emanating from the Tax Reform Act of 1986. The new tax rules clearly distinguish between capital gains and compensation income and should benefit both the individual and the corporation. The individual will profit from the knowledge of what income will be subject to preferential capital gain coverage. The corporation would know better as to what part of income is compensation income so it could compute its 'windfall' corporate deduction. The holding of underlying shares of incentive stock options depends on the investor or stockholder's goals.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 1992
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Flextime revisited: The need for a resurgence of flextime
Article Abstract:
Employers may consider offering flexible work schedules, or flextime, to their employees to cope with the shifting demographics and workforce. Moreover, flextime will help in hiring and retaining qualified workers. Flextime will provide employees with more personal time, while boosting morale and productivity. Flextime schedules may include an earlier, or later, or end, of a workday, or a longer workday and shorter workweek.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 1997
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Stock options: expected costs and the cost of reprising
Article Abstract:
Various issues to expect cost and cost for repeating stocks are discussed. Instead of a normal stock option, Issuers use settled stock appreciation rights (SSARs) and oliberal share countingo features attracts the expected cost of a full value share award via. SSARs. Companies can reduce consumption of plan shares upon exercise with SSARs to refresh shares.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 2005
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