# ASC 710-10-45: Compensation—General — Overall — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/710/10/#45-other-presentation-matters)

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## ASC 710-10-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/710/10/#45-other-presentation-matters)

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### Deferred Compensation—Rabbi Trusts

##### [710-10-45-1](https://asc.understandingaccounting.org/asc/710/10/#710-10-45-1)

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For all of the types of plans (A to D) discussed in paragraph [710-10-25-15](https://asc.understandingaccounting.org/asc/710/10/#710-10-25-15), the accounts of the rabbi trust shall be consolidated with the accounts of the employer in the financial statements of the employer.

##### [710-10-45-2](https://asc.understandingaccounting.org/asc/710/10/#710-10-45-2)

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For Plan D only, changes in the fair value of the deferred compensation obligation shall not be recorded in other comprehensive income, even if changes in the fair value of the assets held by the rabbi trust are recorded, pursuant to Subtopic 320-10, in other comprehensive income.

##### [710-10-45-3](https://asc.understandingaccounting.org/asc/710/10/#710-10-45-3)

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For all of these types of plans, employer shares held by the rabbi trust shall be treated as treasury stock for earnings per share (EPS) purposes and excluded from the denominator in the basic and diluted EPS calculations. However, the obligation under the deferred compensation arrangement shall be reflected in the denominator of the EPS computation in accordance with the provisions of Section 260-10-45.

##### [710-10-45-4](https://asc.understandingaccounting.org/asc/710/10/#710-10-45-4)

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In accordance with paragraph [260-10-45-13](https://asc.understandingaccounting.org/asc/260/10/#260-10-45-13), if an obligation is required to be settled by delivery of shares of employer stock (Plan A), those shares shall be included in the calculation of basic and diluted EPS. If the obligation may be settled by delivery of cash, shares of employer stock, or diversified assets (other than Plan A), those shares shall not be reflected in basic EPS but shall be included in the calculation of diluted EPS in accordance with paragraph [260-10-45-30](https://asc.understandingaccounting.org/asc/260/10/#260-10-45-30) and paragraphs

[260-10-45-45 through 45-46](https://asc.understandingaccounting.org/asc/260/10/#260-10-45-45)

.