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.

SPONSORED REPORT

The technology assessment engagement

Are you working with the best technology? Do you know how to help your clients determine if their technology stack measures up? In this free report, J. Carlton Collins, CPA, explains how to answer those questions via a technology assessment engagement.

FEATURE

Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.