ESO

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ESO

Abbrev. for European Southern Observatory.
References in periodicals archive ?
The agreement specified that A was to transfer to B half of A's rights under certain nonstatutory stock option and nonqualified deferred compensation plans with employer Y.
Taxes, he contends, should be a secondary consideration in determining when to exercise a stock option, despite the inducement to reap a lower rate.
3) Thus, the grant of a stock option to an employee is generally treated as a non-event for tax purposes.
Investors, analysts and the Financial Accounting Standards Board (FASB) tend to agree that stock option compensation is worth something and therefore should have an effect on a company's bottom line.
Notice 2001-14 clarifies the issue of the assessment and collection of FICA, FUTA and income tax withholding on statutory stock options, which include both incentive stock options (ISOs) and employee stock purchase plans (ESPPs), covered under Secs.
1041 protection and concluded that an employee who transfers stock options to a spouse as part of a divorce must recognize income immediately at the time of the transfer, even though no options are exercised.
44 not only defines employee but also clarifies the criteria for determining whether a plan qualifies as a noncompensatory plan, the accounting consequences of various modifications to the terms of a previously fixed stock option or award and the accounting for an exchange of stock compensation awards in a business combination.
In August, the Financial Accounting Standards Board (FASB) began the final draft of a rule that will require companies to recognize the cost of employee stock options on their income statements.
It appears therefore that a divorce-related stock option transfer presents a unique issue.
For employees, the treatment of nonemployer plans is the same as that for traditional nonqualified stock option plans.