We tie this to the favorable Canadian tax treatment of executive options relative to their treatment in the United States.
This week, another former confidante to Jobs came under the microscope of federal regulators.
Ann Mather, who worked as chief financial officer of Pixar Animation Studios before then-chief executive Jobs dealt Pixar to Walt Disney Co.
From the supply side, the question is what motivates a firm to grant a backdated option, and from the demand side, what motivates an executive to demand (or, at the very least, accept) a backdated option?
Both sets of motivations arise from the quantitative and qualitative benefits, costs, and risks of issuing and receiving backdated options. Certain AMT may be carried forward and applied to reduce the general tax payable in subsequent years (to the extent that the general tax exceeds the tentative alternative minimum tax liability for the subsequent year).
Most of the research to date has focused on supply side factors (e.g., accounting treatment, securities regulations, and corporate taxation), while there has been little discussion of demand side factors.
SAN FRANCISCO (Market Watch) -- Steve Jobs has managed to revolutionize both the consumer electronics and entertainment industries, but the onetime wunderkind can't seem to shake the stigma of the stock-options backdating scandal that enveloped Silicon Valley in recent years.Spring loading relies on the fact that positive news typically causes the underlying company's stock to surge in value.Timing an option grant to precede the public news release provides the option holder with an almost instant profit.Just put in your house number and postcode or street name.Sandra Lee, the Food Network star who lives with State Attorney General Andrew Cuomo, has an unusual problem when she shops for a bikini.Christian Becker’s practice focuses on white collar criminal defense, internal investigations, and complex commercial litigation.