CONFERENCE AGENDA

Code: C229FSF190 · CPE Credit: 16 Hours · Price: $1445


June 19, 2008

7:30 - 8:15 AM
Deluxe Continental Breakfast & Registration

8:15 - 8:30 AM
Welcome & Opening Remarks

8:30 - 9:30 AM
Equity Awards
  • Application of FAS 123R to employees

  • Determination of grant date

  • Market, performance and service conditions

  • Multiple conditions

  • Alternative equity awards (restricted stock, performance shares, stock-settled stock
    appreciation rights)
9:30 AM - 10:30 AM
Legal & Regulatory Update
  • Executive compensation: the new Compensation Disclosure & Analysis (CD&A) section

  • Corporate governance

  • Backdating issues

  • Sarbanes-Oxley 404 considerations

  • Disclosure requirements
10:30 - 10:45 AM
Break

10:45 AM - 12:00 PM
Legal & Regulatory Update (continued)

12:00 - 1:45 PM
Luncheon & Presentation

1:45 - 2:45 PM
Liability Awards
  • Market, performance and service conditions

  • Awards indexed to something other than a market, performance or service condition

  • Meeting certain conditions of FAS 150

  • Cash-settled SARs

  • Put and Call rights
2:45 - 3:45 PM
Valuation
  • "Closed end" option pricing model (Black Scholes)

  • Binomial or "lattice-based" option pricing model

  • Expected volatility: historical volatility as a starting point, market implied, peer group, mean revision tendencies

  • Expected term considerations: vesting period, contractual term, historical exercise, stock price patterns, peer group information
3:45 - 4:00 PM
Break

4:00 - 5:30 PM
Hot Topics
  • Market awards

  • Earnings Per Share (EPS) impact

  • Non-employee awards

5:30 - 7:00 PM
Cocktail Reception

June 20, 2008

7:15 - 8:00 AM
Deluxe Continental Breakfast

8:00 - 9:30 AM
Accounting for Plan Modifications
  • Assessing the type of modification

  • Repricings, acceleration of vesting, reclassification of an award, spin-offs, stock dividends, business combinations, antidilution provisions

  • Business combinations

9:30 - 10:00 AM
Break

10:00 - 11:30 AM
Tax Aspects
  • 409A: deferred compensation rules

  • ISO (Incentive Stock Options)

  • NQSO (Non-Qualified Stock Options)
11:30 AM - 12:30 PM
Luncheon

12:30 - 1:30 PM
Accounting for Taxes
  • FAS 109 applications

  • Windfall pools

  • EITF 06-11
1:30 - 1:45 PM
Break

1:45 - 3:15 PM
Plan Design/Comp Structure
  • Selecting the appropriate plan

  • Understanding the benefits of various comp structures

  • How are the income statement and balance sheet affected?

3:15 - 4:00 PM
Q&A

4:00 PM
Conference Ends




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