The other half is classed as deferred stock, which simply vests over time.
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If employees are paid in deferred stock, the risk incentives are then passed on to them, encouraging them to speculate.
Deferred stock compensation, however, may do just the opposite.
Ciena says the deal would begin to add to pro forma earnings in the second-half of fiscal 2002 but would dilute pro forma earnings for fiscal 2001 by 19 cents to 22 cents, excluding one-time charges and amortization of intangibles and deferred stock-compensation costs.
Anschutz argued his transactions followed the IRS guidance so taxes could be deferred until the stock was sold.
Stock options and deferred compensation require special handling since, if you move, your old state might pursue you for taxes on these--particularly if that old state is New York or California.
And in the last couple years, many of them saw a hefty chunk of their deferred compensation practically disappear when their company stock hit rock bottom during the onset of the financial crisis.
The Associated Press formula for determining an executive's total compensation calculates salary, bonuses, perquisites, above-market interest that the company pays on deferred compensation and the estimated value of stock and stock options awarded during the year.
The AP formula calculates an executive's total compensation during the last fiscal year by adding salary, bonuses, perks, above-market interest that the company pays on deferred compensation and the estimated value of stock and stock options awarded during the year.
TixToGo offered employees their deferred salaries in the form of fully-vested stock or cash (their choice), contingent on the company's ability to land financing.
Most senior traders of this type were paid a percentage of the profits they made, with deferred compensation usually comprising a mix of cash and stock paid out over three years.
He says stock options--which are not subject to the deferred compensation cap--could be one way to make up for the cap on deferred revenue.
The law is far-reaching and will impact virtually all nonqualified deferred compensation plans as well as other not so obvious plans, such as discounted stock option plans.
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