SEC Announces Change in Date of Compliance for FAS 123(R)
On April 14, 2005, the Securities and Exchange Commission announced a rule that allows companies to implement Statement No. 123R at the beginning of their next fiscal year. - more

Executive Compensation Aspects of the American Jobs Creation Act
The American Jobs Creation Act of 2004 provides significant changes to the tax rules for Deferred compensation arrangements - more

Certain Aspects of the FASB Statement 123(R), Share-Based Payment
Highlights of certain aspects of the Financial Accounting Standards Board final Statement on equity compensation - more

Evolving Oversight of Executive Compensaiton
Evolving oversight of executive compensation since enactment of the landmark Sarbanes-Oxley Act - more

Cole Financial comment letter to the FASB re the proposed Statement on
Share-Based Payment
Comment letter to the Financial Accounting Standards Board concerning two overall aspects of the proposed Statement - more