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  • Executive looking at report of ESPP participation
    Trends in ESPP Policies and Participation
    Highlights from our recent pulse survey on ESPP policies, including typical deadlines for enrollment and withdrawals, extension of ESPPs to worldwide employee populations, and what practices correlate with higher participation rates.
  • Picture of Lake of the Ozarks
    Stock Options and Drug Cartels
    Can companies use equity awards to pay for goods as well as services? We look at an episode in the TV show Ozark to answer this question and discuss some of the considerations that apply.
  • Transferring Employer National Insurance Contributions due on Equity Awards in the United Kingdom to Employees
    With the introduction of a new Health and Social Care ("HSC") Levy in the United Kingdom on April 6, 2022, we revisit a unique aspect of granting equity awards to employees in the UK: the ability to shift the employer's responsibility for paying National Insurance contributions ("NICs") on equity award income to the employees who receive the awards.
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