Regulatory Update By Bruce Overton, The Benefit Company, Atlanta, Georgia

• Published in: Executive Compensation Vol. 30; no. 1; p. 1
• Main Author: Overton, Bruce
• Format: Trade Publication Article
• Language: English
• Published: Englewood Cliffs Aspen Publishers, Inc 01.01.2004
• Subjects: Accounting standards; Compensation; Executive compensation; Financial accounting standards; Grants; Incentive plans; Income taxes; Internal Revenue Code; Public companies; Section 421; Securities regulations; Stock options; Stock rights; United States > US

Change in regulations that will affect executive pay and a number of year-end 2003 regulations established by the Financial Accounting Standards Board (FASB), the Internal Revenue Service (IRS), and the Securities and Exchange Commission (SEC), are summarized. The FASB leads in regulatory impact on...