This eight section course provides an introduction and overview of Stock Option Administration for Public Companies, delivered in 8 individual classes. Students who successfully complete the course will gain a strong base knowledge about: Stock Option Plans:
· Regulations & Laws
· The Grant Process
· Taxation for ISOs
· Taxation for NSOs Employee Stock Purchase Plans:
· Regulations & Laws
· Taxation for ESPPs
· Distribution and Purchase Administration:
· Exercises
· Transactions, Processes & Procedures
· Required Documentation
· Latest Technology
· Time Management
· Liability Issues Accounting:
· Basics under the current rules and transition to FAS123(R) Securities Law:
· Insider Trading
· Filing Forms 3, 4 and 5 Reporting:
· Internal Documentation
· External Financial
· The Proxy Statement
· Overview of the 10-Q and 10-K

This course provides an introduction and overview of Stock Option Administration for Private Companies. Students who successfully complete the course will gain a strong base knowledge about: Securities:
· Regulations
· Compliance Equity Structure:
· Capitalization Table
· Financials
· Reporting Stock Plans:
· Option Plans
· Restricted Awards
· Documentation Preparedness
· Liability Issues Taxation:
· IRS Regulations & Compliance
· 83(b) Election Accounting:
· Basics under the transition to FAS123(R) Data Maintenance and Reconciliation Information Technology

FRS Equity Strategies bring you this 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 an 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 offers the required knowledge to properly manage an Equity Accounting department. The course reviews all aspects of the equity plan as it relates to the corporation, the employees, and the outside shareholders. The course provides an on-line, highly comprehensive overview of: Accounting Application - Part I:
· Balance Sheet
· Income Statement Basics
· Journal Entries, Debits and Credits
· General Ledger Accounting Application - Part II:
· EPS calculation
· Reconciling Accounts
· Internal Reporting Requirements Accounting Application - Part III:
· External Financial Reporting for the 10-Qs, the 10-K, and the Proxy Statement
· preparing the charts, the schedules, and the narratives Section 404 - Sarbanes-Oxley Compliance Preparing for a SOX Audit Preparing for Year-End Audit Preparation for Reporting Periods.

This course is an 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, Insider Trading, various Liability Issues, Quarter-end and Year end.

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

The session covers: Set-up and Maintenance: Company Information; User Accounts, Security set-up, Lookup Tables, Tax Item List; Securities and Plans: Company Securities, Fair Market Values, Stock Option Plans, Vesting Schedules; Participants; Transactions: Option/SAR Grants, Option Exercises, RS Awards, Taxation; Reporting Basics: List of reports, Running reports, Activity reports, Admin reports; FAS 123R: FAS123R Setup, Fiscal Period Setup, Expected Life, Volatility Rate, Forfeiture Percentage, Tax Entity Setup; Financial Reports: Accounting FAS123R and Tax (APIC), Accounting Quarterly/Annual, Financial Quarterly/Annual, Financial Proxy

The session covers: Set-up and Maintenance: Company Information; User Accounts, Security set-up, Lookup Tables, Tax Item List; Securities and Plans: Company Securities, Fair Market Values, Stock Option Plans, Vesting Schedules; Participants; Transactions: Option/SAR Grants, Option Exercises, RS Awards, Taxation; Reporting Basics: List of reports, Running reports, Activity reports, Admin reports; FAS 123R: FAS123R Setup, Fiscal Period Setup, Expected Life, Volatility Rate, Forfeiture Percentage, Tax Entity Setup; Financial Reports: Accounting FAS123R and Tax (APIC), Accounting Quarterly/Annual, Financial Quarterly/Annual, Financial Proxy.

The session covers: Set-up and Maintenance: Company Information; User Accounts, Security set-up, Lookup Tables, Tax Item List; Securities and Plans: Company Securities, Fair Market Values, Stock Option Plans, Vesting Schedules; Participants; Transactions: Option/SAR Grants, Option Exercises, RS Awards, Taxation; Reporting Basics: List of reports, Running reports, Activity reports, Admin reports; FAS 123R: FAS123R Setup, Fiscal Period Setup, Expected Life, Volatility Rate, Forfeiture Percentage, Tax Entity Setup; Financial Reports: Accounting FAS123R and Tax (APIC), Accounting Quarterly/Annual, Financial Quarterly/Annual, Financial Proxy