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Summary

Join our intrepid panel of experts as they infiltrate the wild world of modification accounting for share- based compensation, explain it in plain English and find ways to made it easier to handle inside or outside whatever system you are using.
 

Topics of this discussion will include:

  • The definition of a modification and what triggers modification accounting
  • The different types of modifications under ASC 718
  • ESPP mods (contribution increases and automatic resets) for rolling and fixed plans
  • Common termination mods (extensions of exercisability, accelerations of vesting, etc.)
  • Performance award mods (changing goals, service period changes)
  • Type 3 mods for corporate transactions
  • Tax accounting and Diluted EPS implications of mods
  • Ways to handle some mods in your current system
  • Spreadsheet workarounds and processes to help you handle modifications more easily













 

Speakers

 

"We get questions from clients nearly every day on grant modifications. Repricings, extensions of grace period, accelerations at termination, changes to performance criteria, the list goes on and on. In our experience it is one of the least understood areas of accounting for equity compensation." 
- Elizabeth Dodge, Vice President, Stock & Option Solutions

The Mod Squad:
 

A Guide to Modification Accounting for Stock Plan Professionals

One hour of Certified Equity Professional continuing education credit is available for attending. See the CEPI website for more information on CEP continuing education requirements.

How SOS can help:

  • Accounting
  • RSU Plan Rollout
  • Participant Communications
  • Stock Plan Personnel Training
  • RSU Analysis & Recommendations
  • RSU Policies and Procedures

 

Contact a member of our SOS team!

SOS Educational Webcast:

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