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FASB & EITF UPDATE Financial Reporting Update October 21, 2004 - page 5 / 47

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5 / 47

FASB Projects – 2004 or Early 2005

Equity-Based Compensation – Transactions with employees

Changes from Exposure Draft

Effective for quarters beginning after 6/15/05 for public companies

No preference for particular option-pricing models

Straight-line amortization OK for awards with graded vesting

Limited offset of excess and deficient tax benefits

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