NASPP Advisor: Winter 2020
February 12, 2020
COUNTING PERFORMANCE AWARDS
Comparing the Many Ways to Count Shares in Performance Awards
Many aspects of equity awards are complicated, but shouldn't the question of how many shares to report be easy? For service-based awards, it usually is. By contrast, performance awards can be paid out at threshold, target, and maximum levels (and often anywhere in between). Take a deep dive into the many different purposes for which shares underlying performance awards must be counted and the legal requirements, concerns, and best practices to keep top of mind.
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