Morgan Lewis

Equity Compensation in the Options-Expensing Era

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  • date(s):

    May 4, 2004
    - May 5, 2004
print event

Do you have an equity compensation plan that grants options or stock?

Are you a public company or planning to go public?

Are you a private company with debt covenants or book earnings considerations?

On March 31, 2004, the Financial Accounting Standards Board (FASB) released its proposed Exposure Draft (ED) on equity compensation, which detailed standards that are expected to become final in January 2005. The ED would revise GAAP to require companies to take a compensation charge for options granted to employees, which had been "free" under pre-ED GAAP rules. As a result, options will no longer be the "hands down" equity compensation vehicle of choice.

In this web seminar sponsored by Morgan Lewis, our dynamic and experienced attorneys will lead an interactive online presentation about the FASB ED and its effects on equity compensation and corporate governance. We will focus on the state of the law and its likely practical effects of implementation of the ED.

Topics to be discussed:

What does the ED mean for options?

What are the alternatives?

What legal and practical issues are presented?

What board governance and business issues are raised?

Choice of two dates to attend:

May 4, 2004 at 3 PM (ET)

May 5, 2004 at 2 PM (ET)

45-minute presentation followed by interactive Q & A

One hour of substantive PA CLE credit available pending approval.