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EITF Continues Accounting Assault on Stock Compensation Accounting
Shortly after the Financial Accounting Standards Board (FASB) released Interpretation No. 44, Accounting for Certain Transactions Involving Stock Compensation (FIN 44), the Emerging Issues Task Force (EITF) began to consider a myriad of stock compensation accounting issues relating to APB 25, Accounting for Stock Issued to Employees, and FIN 44. So far, the EITF has addressed approximately 40 open questions, with one of the most important being accounting for repricings. IRS Announces 2002 Benefit Limits
The IRS has announced the annual cost-of-living adjustment of various dollar limits for employee benefit plans. Defined Benefit vs. 401(k) Returns: The Surprising Results
The widespread shift toward 401(k) plans and away from defined benefit plans has prompted a corresponding shift in investment responsibilities — from plan trustees to employees. To analyze how that shift is affecting the potential retirement income and security of today’s workers, Watson
Wyatt authored an ongoing series, "Can Your Employees Afford to Direct Their Own Retirement Plan Investments?"
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