Taking Stock of Options

January 1, 2006

Please note: This item is from our archives and was published in 2006. It is provided for historical reference. The content may be out of date and links may no longer function.

June 10, 2026

IRS holds hiring events in 6 cities after staff cuts

June 10, 2026

AICPA makes recommendations to improve CP53E notice process

June 10, 2026

IRS to merge tax practitioner offices despite AICPA opposition

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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MAGAZINE

Taking Stock of Options

IRS holds hiring events in 6 cities after staff cuts

AICPA makes recommendations to improve CP53E notice process

IRS to merge tax practitioner offices despite AICPA opposition

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