Stock options service period

Some phantom plans condition the receipt of the prriod on meeting certain objectives, such as sales, profits, or other targets. Stock Plan Solutions for Corporations. If it is in real funds set aside for this purpose, the company will be putting after-tax dollars aside and not in the business. The company could, for instance, restrict the shares until certain corporate, departmental, or individual performance goals are achieved. The expiration period varies from plan to plan. Employees and independent contractors are both eligible.

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Straight Talk on Stock Option Expensing under ASC Topic 718

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