TITLE

Stock option roller coaster: Backdating and springloading

AUTHOR(S)
Cohen, Sandra; Dowd, Aileen
PUB. DATE
December 2006
SOURCE
Employee Benefit News;Dec2006, Vol. 20 Issue 15, p16
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article reports on stock option backdating. This method can lead to adverse tax and securities law consequences. Option backdating is considered illegal if documents were forged with incorrect dates. Discounted options were not properly reflected in the earnings or tax returns of the company and the applicable stock exchange requirements were not met.
ACCESSION #
23201643

 

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