Employee stock options - new valuation responsibilities and planning opportunities

Article Abstract:

Employee stock options, while diluting equity, help companies conserve cash. The Financial Accounting Standards Board (FASB) draft is aimed at formulating a single standard for determining "fair value". The need for companies to accurately estimate the compensation expense for improving the bottom line and increase shareholder value are also explained.

Financial management, Securities issued, listed, Capital funds & cash flow, Finance, Accounting and auditing, Securities, Valuation, Company securities, Employee stock options, Financial Accounting Standards Board, Company financing

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Supreme court review: evidence of discrimination - mixed motive

Article Abstract:

Circumstantial evidence can be considered for concluding that an employer has used a forbidden consideration in an adverse employment decision. This was the ruling by the Supreme Court in Desert Palace, Inc., d.b.a. Caesars Palace Hotel & Casino, Petitioner v. Costa case where the company terminated the services of Catharina Costa.

International Affairs, Racial Oppression, Race discrimination, Employee dismissals, Employment terminations, United States. Supreme Court

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Tax issues: VEBAs - ordinary and necessary expenses - deductions and constructive dividends

Article Abstract:

Contributions into voluntary employee benefit program plans (VEBAs) were not ordinary and necessary business expenses. This was the ruling by the Fifth Circuit Court of Appeals in the Neonatology Associates, PA. v. Commissioner of Internal Revenue, case.

Taxes, Taxation, Voluntary employees' beneficiary associations, United States. Court of Appeals for the 5th Circuit

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