2009 CONFERENCE AGENDA

CPE Credit: 16 Hours


June 15, 2009

8:00 - 8:45 AM
Deluxe Continental Breakfast & Registration

8:45 - 9:00 AM
Welcome & Opening Remarks

9:00 - 10:30 AM
Equity Awards
  • Employee vs. nonemployee awards

  • Determination of grant date and requisite service period

  • Accounting for market, performance and service conditions

  • Case studies
10:30 - 10:45 AM
Break

10:45 AM – 12:15 PM
Liability Awards
  • Assessment of classification criteria and application of remeasurement model

  • Put and call rights

  • Application of EITF D-98

  • Case studies
12:15 - 1:15 PM
Luncheon

1:15 - 2:30 PM
Valuation
  • Best practices in valuation models and assumptions

  • “Closed end” option pricing model (Black Scholes)

  • Binomial or “lattice-based” option pricing models

  • Changes in determining expected volatility in today’s economic environment

  • Impact of credit crisis, TARP programs on the dividend yield assumption

  • Use of Monte Carlo simulation for new performance equity programs with market conditions
2:30 - 3:45 PM
Accounting for Stock Options Under IFRS
  • Differences in treatment under IFRS vs. US GAAP (IFRS 2/IAS 12 vs. FAS 123R)

  • Impact on company’s reporting earnings, effective tax rate and cash flows when adopting IFRS
3:45 - 4:00 PM
Break

4:00 - 5:15 PM
Hot Topics
  • FAS 141R

  • FSP EITF 03-6-1

  • What’s on the horizon?
5:15 - 6:30 PM
Cocktail Reception

June 16, 2009

8:00 - 8:30 AM
Deluxe Continental Breakfast

8:30 - 10:30 AM
Accounting for Plan Modifications
  • Assessing the type of modification

  • Repricings, acceleration of vesting, extension of exercisable period, reclassification of an award, spin-offs, stock dividends, antidilution provisions

  • Business combinations

  • Strategies regarding underwater options (cancellation, acceleration, repricing, exchange)
10:30 - 10:45 AM
Break

10:45 AM - 12:00 PM
Tax Aspects
  • 409A: deferred compensation rules

  • ISO (Incentive Stock Options)

  • NQSOs (Non-Qualified Stock Options)
12:00 - 1:00 PM
Luncheon

1:00 - 2:00 PM
Accounting for Taxes
  • FAS 109 applications

  • Windfall pools

  • EITF 06-11
2:00 - 3:00 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?
3:00 - 3:15 PM
Break

3:15 - 4:30 PM
Legal & Regulatory Update
  • Executive compensation: the new Compensation Disclosure & Analysis (CD&A) section

  • Corporate governance

  • Backdating issues

  • Sarbanes-Oxley 404 considerations
4:30 PM
Conclusion



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