Backdating of stock option grants


12-Jun-2020 21:01

For example, at the money options received more favorable accounting treatment — they did not need to be expensed.

While they offended corporate shareholders, had to be expensed by the corporation, and had less favorable tax consequences, they had other advantages.

At the money options and other forms of performance-based compensation became even more attractive when the

While they offended corporate shareholders, had to be expensed by the corporation, and had less favorable tax consequences, they had other advantages.

At the money options and other forms of performance-based compensation became even more attractive when the $1 million salary deductibility cap was enacted.

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While they offended corporate shareholders, had to be expensed by the corporation, and had less favorable tax consequences, they had other advantages.At the money options and other forms of performance-based compensation became even more attractive when the $1 million salary deductibility cap was enacted.

million salary deductibility cap was enacted.



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