http://edwardhauder.com/2010/07/01/equity-award-implications-of-the-newly-signed-pension-relief-act/ Ed Hauder's Equity Compensation Blog Mon, 20 Sep 2010 17:51:54 +0000 hourly 1 http://wordpress.org/?v=3.3.1 http://edwardhauder.com/2010/07/01/equity-award-implications-of-the-newly-signed-pension-relief-act/comment-page-1/#comment-10 Ed Hauder Wed, 14 Jul 2010 20:18:37 +0000 http://edwardhauder.com/?p=413#comment-10 Here's how I think this works: if a company makes use of the relief provided under the act for its pension funding obligations, then it becomes subject to a number of other requirements. One of those requirements is to increase its funding by any "excess employee compensation" that was paid during the year. Therefore, to the extent a company wants to minimize the impact of such additional requirements <strong><em>if</em></strong> it were to take advantage of the pension funding relief provisions, it could exclude equity awards with a minimum 5 year vesting period. Here’s how I think this works: if a company makes use of the relief provided under the act for its pension funding obligations, then it becomes subject to a number of other requirements. One of those requirements is to increase its funding by any “excess employee compensation” that was paid during the year. Therefore, to the extent a company wants to minimize the impact of such additional requirements if it were to take advantage of the pension funding relief provisions, it could exclude equity awards with a minimum 5 year vesting period.

]]> http://edwardhauder.com/2010/07/01/equity-award-implications-of-the-newly-signed-pension-relief-act/comment-page-1/#comment-9 David Noonan Fri, 09 Jul 2010 19:12:55 +0000 http://edwardhauder.com/?p=413#comment-9 My understanding of these new rules is that the requirement to put additional money in the pension plan is only required if your pension plan funding is under the 80% threshold, then all of the things noted in this article could trigger additional pension funding....but only if your pension plan funding is "at risk", below the 80% threshold. My understanding of these new rules is that the requirement to put additional money in the pension plan is only required if your pension plan funding is under the 80% threshold, then all of the things noted in this article could trigger additional pension funding….but only if your pension plan funding is “at risk”, below the 80% threshold.

]]> http://edwardhauder.com/2010/07/01/equity-award-implications-of-the-newly-signed-pension-relief-act/comment-page-1/#comment-8 Tweets that mention Equity Award Implications of the Newly-Signed Pension Relief Act | edwardhauder.com -- Topsy.com Thu, 01 Jul 2010 18:36:30 +0000 http://edwardhauder.com/?p=413#comment-8 [...] This post was mentioned on Twitter by SOS Xtra. SOS Xtra said: From Ed Hauder's blog: Equity Award Implications of the Newly-Signed Pension Relief Act. http://fb.me/vaarffW3 [...] [...] This post was mentioned on Twitter by SOS Xtra. SOS Xtra said: From Ed Hauder's blog: Equity Award Implications of the Newly-Signed Pension Relief Act. http://fb.me/vaarffW3 [...]

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