Stock Based Compensation

Stock Options issuances and exercises under FAS 123R may impact different aspects of the tax provision.

•	There are both pre-adoption FAS 123R and post-adoption FAS 123R rules that should be considered when providing for the Stock Based Compensation in the provision.

•	The APIC (Additional Paid in Capital) Pool balance should also be tracked to ensure proper treatment of the exercises in the future. A system parameter must be added to view the APIC Pool report.