TPC Equity Review: Accounting for options in all APIC Pool-related compliance issues.

TPC Equity Review is designed to address tax effects of equity-based compensation. With deep knowledge and expertise in all related issues, we partner with clients to ensure maximum results by addressing significant FAS 123R APIC Pool-related issues, offering best-in-breed services that allow you to focus on the more productive business issues at hand.

Our services include:

• Best method determination – Long method of paragraph 81 of FAS 123R versus Short-cut method of FSP 123(R)-3 (which must be elected within 12 months of FAS 123R effective date)
• Information gathering – Grant by grant tax stock compensation deduction information for all stock compensation plans by separate legal entity, and by year, and the related FAS 123 proforma stock compensation
• APIC entries and the APB 25 financial accounting stock compensation charge reflected in the APIC entries for each stock compensation plan
• FAS 123 proforma stock compensation charge related to partially vested options, “qualified dispositions,” and stock grants made to foreign legal entities for which a tax deduction is not permitted by local country laws
• Assessment of net operating losses to determine impact on APIC Pool
• Business combinations and equity restructurings
• Issues facing multi-national companies (e.g., cost sharing)

Find out why TPC Equity Review is the best way to manage all equity-based compensation issues. Contact Louis Gomes at 408.625.5099, or click here for an assessment of your current needs.