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- Proposed Changes in Accounting Treatment of Stock Options Prompt Review of Stock Plan Design
- The proposed requirement that companies expense stock options, combined with the challenges presented by a depressed stock market and greater scrutiny of equity compensation practices by institutional shareholders, have created a shift in focus away from traditional stock options to alternative kinds of equity compensation awards. Last week's announcement...
- White papers 2003-07-16
- Analysis of the Department of Labor's Proposed Changes Under the Fair Labor Standards Act
- On March 31, 2003, the Department of Labor ("DOL") published proposed regulations that redefine the "white collar" exemptions under the Fair Labor Standards Act ("FLSA" or the "Act"). The proposed rules would substantially modify which employees are "exempt" from the minimum wage and overtime requirements of the FLSA, and would...
- White papers 2003-06-01
- Terrorism Insurance: Congress to the Rescue?
- Article talks on the issue that as the cost of terrorism insurance soared, many borrowers found it difficult to secure insurers willing to provide coverage for terrorism at reasonable rates. The few companies willing to provide terrorism insurance limited the amount of coverage they were willing to underwrite, which made...
- White papers 2003-01-01
- New HIPPA Regulations Require Quick Action By Group Health Plans
- The departments of Health and Human Services, Labor and Treasury have issued interim final rules affecting group health plans and issuers of health insurance coverage offered in connection with such plans. The new rules implement the Health Insurance Portability and Accountability Act of 1996 ("HIPPA"), which made changes to the...
- White papers 1994-03-28
- Deferring Vacation Pay Into A 401(k) Plan
- Employee benefits-related topics are fairly regular features in the Wall Street Journal, but it isn't often that one is so hot that it makes the Today show. In December, 1996, those and various other news outlets latched onto a year-old IRS Technical Advice Memorandum and billed the arrangement as a...
- White papers 1997-01-01
- Early Retirement Programs
- This memorandum discusses some of the principal legal issues that an employer must consider in planning an early retirement program.The legal advantages of a voluntary program are obvious--if employees select themselves for termination, the employer will have far less exposure to claims that the terminations were discriminatory under applicable labor...
- White papers 1997-01-01
- Self-Directed Investment Options In 401(K) Plans: Legal And Fiduciary
- What is a Self-Directed Option? As an extension of the continuing trend toward expanded participant investment options in 401k and other defined contribution retirement plans, investment providers are marketing an option that provides participants access to brokerage accounts, from which they may elect to invest in a broad array of...
- White papers 1998-01-01
- Pension Benefits For Multinational Employees
- This memorandum outlines our suggestions regarding the treatment of multinational employees; that is, employees who transfer between countries and retirement programs during their careers with a multinational employer. We recommend the adoption of a policy for reviewing and upgrading retirement benefits when transfers at the employer's request result in a...
- White papers 1998-01-01
- Disclosure Requirements For Plans Subject To Erisa And SEC Rules
- This article discusses how to comply with ERISA and SEC disclosure requirements for a 401k plan that includes an option to invest employee contributions in employer securities and that is registered on SEC Form S-8. ERISA requires initial and periodic disclosure of a summary of the entire plan in the...
- White papers 1998-01-01
- Audit Committee Responsibilities In The Post-Enron Era
- In the wake of Enron's collapse, well-publicized accounting problems at Waste Management,Global Crossing and other companies and a resulting loss of billions of dollars of shareholder value, financial reporting and the Audit Committee are in the spotlight like never before. Over the past several months, President Bush, Congress, the Securities...
- White papers 2002-05-13
- Corporate Reform Act Certification Requirements Apply Immediately to All Public Companies
- This article focuses on criminal law. Companies should note the following concerning the provisions of the Criminal Law: All companies who file periodic reports with the SEC are immediately subject to the certification requirement. The certification applies to any periodic report containing financial statements, which includes Forms 10-K and 10-Q...
- White papers 2002-07-30
- Unscrambling the Eggs: FTC ALJ Orders Divestiture in a Two-Year-Old Merger
- This article discusses the case of FTC. On June 18, 2003, an FTC administrative judge issued an initial decision ordering divestiture in an acquisition that closed more than two years ago, in which Chicago Bridge & Iron Company (CB&I) acquired the Engineering Construction and the Water Divisions of Pitt-Des Moines,...
- Case studies 2003-07-01
- Sarbanes-Oxley Act: Internal Controls, Codes Of Ethics And Financial Experts
- Pursuant to Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission issued Release Nos. 33-8138 and 34-46701 on October 22, 2002, proposing new rules to implement the provisions of these sections. This article discusses the proposed new rules contained in the release and...
- White papers 2002-11-05
- Sarbanes-Oxley: Final Rules For Codes Of Ethics And Audit Committee Financial Experts
- "Pursuant to Sections 406 and 407 of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission SEC adopted final rules on January 23, 2003 to implement the requirements of the sections. This article discusses the new rules and the potential implications for public companies. Final rules under Section 404...
- White papers 2003-02-20
- SEC Adopts Safe Harbor for Research and Development Companies Under The Investment Company Act
- The article provides information about Rule 3a-8 which is particularly relevant for many biotechnology and other technology companies given it offers those companies qualifying as R&D Companies a new nonexclusive safe harbor from the regulatory requirements of the Act. Companies that raise significant amounts of capital invest the proceeds and...
- White papers 2003-08-01
- SEC Sets Attorney Professional Conduct Standards under Sarbanes-Oxley Act
- Article concludes that section 307 of the Act and the Final Rule reflects a trend the federalization of corporate governance, an area of the law that has historically been left to the states. The definition of "fiduciary duty" refers to both state and federal fiduciary duty laws. Except to the...
- White papers 2003-02-27
- SEC Adopts Final Rules For Section 16 Reporting Under the Sarbanes-Oxley Act of 2002
- Under Section 16a of the Securities Exchange Act of 1934 (the "Exchange Act"), a new rules for changes in beneficial ownership of beneficial owners of more than 10% of any class of equity securities registered pursuant to Section 12 of the Exchange Act and each officer and director of the...
- White papers 2002-10-03
- SEC Adopts Final Rules Relating to Use of Non-GAAP Financial Measures and Earnings Releases
- On January 15, 2003, the Securities and Exchange Commission SEC adopted final rules that regulate the oral or written disclosure by public reporting companies of "non-GAAP financial measures," which is financial information, commonly referred to as "pro forma" financial information, that is calculated and presented other than in accordance with...
- White papers 2003-02-19
- Management's Report on Internal Control Over Financial Reporting: SEC Issues Final Rules
- On June 5, 2003, the Securities and Exchange Commission SEC adopted final rules implementing Section 404 of the Sarbanes-Oxley Act of 2002 Act. The rules impose several new requirements on public companies regarding evaluation and disclosure of internal controls over financial reporting. The key phrase in the regulations is "internal...
- White papers 2003-09-29
- New Deadline to Deposit 401(K) Contributions.
- This article is about the New Rule for Pension Plans. In an effort to stop companies' misuse of their employees' 401k contributions, the Department of Labor (the "DOL") issued a new rule requiring companies to put into trust employee contributions no later than the 15th business day of the month...
- White papers 1998-01-01
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