FRS Equity Strategies bring you this live, on-line overview and understanding of the terminology and major concepts of the regulations for expensing stock-based compensation. Lots of examples and application.

This course provides a live, on-line overview and introduction, emphasizing practical applications in the accounting areas of:
· The Basics of Corporate Accounting: the Financial Statements
· Where does Equity Accounting Fit In and What is It?
· Equity Accounting History
· What is FAS123(R)? How will companies comply with this new rule?
· Similarities and differences with FAS 123
· Definitions and terminology in plain English
· Examples of valuation, and When does the company book the charge to earnings?
· A case study of one option granted to one employee: the cycle of what happens and when

The Learning Objectives are:
· SFAS123(R) Review of Valuation Models, Expense Allocation
· Application of Intrinsic Value and Fair Value for options, awards, SARs, performance grants
· Application of Regs for Equity Awards vs Liability Awards
· Modifications
· History, Decisions at Adoption, and Audit Preparedness
· Equity Accounting Regulations (outside of FAS123(R))
· Financial Reporting Requirements
· Case Study

This course is a live, on-line introduction that includes four distinct areas of Equity Law: Corporate Entities, Corporate Governance, the Securities Act of 1933 and the Securities Act of 1934. This course will cover Rule 144, Rule 701, Section 16(a) and (b) overview, 10b5 and 10b5-1 plans, and Insider Trading.

This course provides a basic and advanced review of: New Laws and Applications
· 409A
· ISO regs All Existing Regulations and Applications, Liability Issues
· Section 83 and 83(b)
· 162(m)
· 280G
· DDs and QDs
· Tax-qualified plans, and more A case Study of a public, global corporation with various complexities Advanced topics:
· Mergers
· Non-qualified Plans
· RSAs, SARs, RUs
· Deferred Compensation

4 hour Session - Overview of Equity Compensation and Compliance under Laws and Regulations that Govern the Corporation's Equity Plans
· Philosophy of Equity Compensation
· Types of Equity Incentives: Options, Restricted Stock Awards, Restricted Stock Units, Stock Appreciation Rights, ESPP
· An overview of Equity Plans Management and Compliance Issues
· Potential Liability Exposures / Exceptions and Unusual Circumstances
· A Corporation's Stock Incentive Plan, the Terms, Provisions and Maintaining Compliance
· IRC Section 409A: Compliance Issues, Taxation
· A Corporation's Employee Stock Purchase Plan, the Terms, Provisions and Maintaining Compliance
· A Corporation's Equity Plans and Decision Rights / Authority and Approval Levels
· A Corporation's Equity Award Internal Policies and Decisions regarding Administration
· Regulatory Agencies and Application of Equity-related Laws and Regulations
· Section 16 Compliance: Overview of Regulations for Execs and Board under 16(a) and 16(b)

4 hour Session - Overview of Equity Compensation and review of the laws and regulations that apply to the work involved with offering equity awards to a Corporation's employee base.
· The Equity Plans Administration Function
· Grant Approval Process / Authorizations for Exceptions
· Grant Documentation Process
· Transaction Processing and Award Releases
· Tax Withholding process
· HR / Personnel Data / Terminations / Global and Mobility Issues
· Data and Information Sharing
· Data Integrity
· Key control issues to be addressed and compliance under a Corporation's Sarbanes-Oxley documentation
· Confidentiality / Security / Fraud Prevention
· Communication across all lines
· Accuracy / Completeness of Work / Timeliness as a Compliance Issue
· Section 16 Compliance: Regulations for Execs and Board under 16(a) and 16(b)
· Insider Trading regulations, Trading Window, Black-out, Pre-clearance