Chapter 12 student F10

Chapter 12 student F10 - CHAPTER 12 COMPENSATION...

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CHAPTER 12 COMPENSATION
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Compensation Salary and Wages Equity Based Compensation Fringe Benefits
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Salary and Wages Withholding and Payroll (Social Security and Medicare) Taxes Forms W-4 and W-2 Accrual Basis Employers 2 ½ month rule Related parties Excessive Executive Compensation
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Equity Based Compensation Restricted Stock Stock Options Incentive stock options Nonqualified stock options
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Restricted Stock General rule: receipt of stock taxed as ordinary income to extent that value of stock exceeds price paid If stock subject to a substantial risk of forfeiture, taxable when risk of forfeiture lapses §83(b) election – taxable on grant date rather than when stock vests
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Right to purchase stock at a set price at or after a certain time Incentive stock options (ISO) Option granted to an employee with an exercise price at least 100% of Fair Market Value of stock at date of grant (110% if employee greater than 10% owner)
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This note was uploaded on 04/15/2011 for the course ACC 5170 taught by Professor Jones during the Spring '10 term at Wayne State University.

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Chapter 12 student F10 - CHAPTER 12 COMPENSATION...

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