Tax Accounting for Equity Compensation Awards

Daniel Hunninghake Takis Makridis Yuxi Chen

Welcome to our refreshed white paper on the tax considerations surrounding equity compensation. From deferred tax assets to actual tax benefits, and everything in between, master the fundamentals and gain new insights into one of the more nuanced areas within equity compensation. We start with a conceptual overview before detailing the appropriate journal entries and regulations promulgated by the FASB and IRS. Should your company be implementing recharge agreements? Are you collecting FICA taxes for retirement eligible awards? This tax white paper is the place to start for answering these difficult questions.

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