Taking Stock of Options


NUMEROLOGY

FASB 123(R) is causing companies to move away from stock options.

Incentives offered Companies
under
FASB 123(R)
Companies
not under
FASB 123(R)
Stock options 83% 93%
Performance awards 71 55
Stock appreciation rights 10 1

Source: Survey of the 250 largest companies, Frederic W. Cook & Company Inc., New York, www.fwcook.com , 2005.

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These year-end tax planning strategies address recent tax law changes enacted to help taxpayers deal with the pandemic, such as tax credits for sick leave and family leave and new rules for retirement plan distributions, as well as techniques for putting your clients in the best possible tax position.

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