The Alternative Minimum Tax is getting a lot of coverage in the US since changes made by Reagan in the 80s are causing it to affect 80% of “families with an adjusted gross income of $75,000 to $100,000,” in other words, a lot of frickin’ families. When the tax was first introduced in 1969, it […]
Tag: options ↓
AMT woes south of the border — what about us?">AMT woes south of the border — what about us?
April 1st, 2007 · 2 Comments
Category: Taxation
Tags: AMT, capital gain, CCA, IRS, options, partnership, policy, tax, tax shelter, US
Apple’s “select” listing on the Nasdaq in jeopardy
February 6th, 2007 · 1 Comment
Apple has informed investors that due to the ongoing investigation into their options backdating problems, they may be removed from the Nasdaq’s special “Global Select Market.” How select, you may ask? Well, a mere 1/3 of companies listed on the Nasdaq are privileged enough to make the cut. Wait, was that a typo? One-third of companies […]
Category: Accounting
Tags: Activision, Apple, backdating, Governance, IT, Nasdaq, options, Steve Jobs
BlackBerry maker getting the probe on options backdating
November 9th, 2006 · No Comments
The Ontario Securities Commission has launched a probe of Research In Motion’s stock option practices. An OSC spokesperson said the review was launched in early October, which is not long after the company announced it would have to restate past financials because of its options accounting. Another tech company is having difficulties with their options […]
Category: Accounting
Tags: Accounting, backdating, BlackBerry, GAAP, IT, options, RIM, SEC
Loading springs and dodging bullets
September 16th, 2006 · No Comments
Two terms, “spring-loading” and “bullet-dodging” have reminded me of the tendency in business to put a positive spin on negative practices. Spring-loading refers to the practice of granting options immediately before releasing good news that will likely increase the stock price, resulting in options that are not in the money technically when granted, but are, […]
Category: Accounting
Tags: backdating, compensation, insider, options, SEC
Novell investigating its options grants
September 1st, 2006 · No Comments
Another tech company has announced it is conducting internal investigations into their options grant practices. This time it is Novell, a company known for its NetWare network operating system and more recently as a Linux company. Novell said its audit committee began the investigation because of news about irregularities in the way that dozens of […]
Category: Accounting
Tags: backdating, compensation, executive, IT, Novell, options

