When did ESPP expensing become mandatory, and how may my ESPP change?

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ESPPs: Rules

When did ESPP expensing become mandatory, and how may my ESPP change? This is premium content

Mandatory expensing started on January 1, 2006. Companies must recognize an earnings charge unless their ESPPs fit into the discount safe harbor rule. This has led companies to re-examine features of their ESPPs, including...

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