Executive compensation has been under scrutiny on several fronts in recent years.
The Financial Accounting Standards Board guidance on expensing stock options has become effective for public companies, in spite of legislative efforts to prevent the guidelines from coming into effect. The Securities and Exchange Commission and New York's attorney general have been investigating compensation received by executives without board approval or shareholder disclosure. The Internal Revenue Service has been targeting tax shelter schemes designed to permit executives to delay or escape payment of taxes on compensation.
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