FAS 123R

When FAS 123R was implemented in 2005 and stock-based compensation came to the surface in financial reporting, it was quickly discovered that the tax provision computations became very detailed and complex. This requires considerable attention to every detail of the company's stock compensation plans, including stock options, restricted stock and employee stock purchase plans.

Jefferson Wells has provided valuable consultative advice to many of our clients regarding the tools and methodologies that are required to track this data. In addition, for many of our clients, we perform all of the quarterly computations relating to stock compensation, and incorporate those computations into the company's tax provision, allowing the company's tax personnel to focus on more value-added tax activities.

Jefferson Wells understands the impact that stock options can have on a company's effective tax rate and balance sheet. Let us bring our experience to you.