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The Latest in Compensation and Benefits Accounting: How Will Tax Reform Impact Compensation Arrangements? And − Trends in Stock Compensation: Non-GAAP Measures
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Webcast replay
Date: December 20, 2017
Time: 02:00 PM EST
Subject Area: Accounting*


NOTE: This is a recording. Viewing this recording does not qualify for CPE.

CPE was awarded for the live event on December 20, 2017. If you watched the live webcast and qualified for CPE, you may access your certificate by clicking the CPE button at the bottom of the screen.

Description:


Please join us for the latest installment in our compensation and benefits accounting series, designed for corporate financial reporting, tax and HR executives. In this installment, PwC will discuss results from a recent study on trends in stock compensation impact on non-GAAP measures, as well as potential implications associated with tax reform on compensation and benefits arrangements.

Topics to be discussed include:

  • Results of our study on trends in stock compensation: impact on non-GAAP measures
  • Potential implications related to compensation and benefits plans related to tax reform
           
    • Changes to taxing of deferred compensation programs
    • Why executive performance plans may no longer be deductible above $1 million
    • How phased reductions in tax rates could complicate stock option deferred tax assets
    • When to recognize adjustments to deferred tax assets if tax reform passes
    • Why tax rate changes could result in tax benefits becomes “lodged” in equity for pension plans

PwC Presenters:
  • Ken Stoler, Partner
  • Sharmon Priaulx, Managing Director
  • Teresa Yannacone, Director