Global Equity Compensation Considerations in an Inversion Transaction

An "inversion transaction" is a corporate restructuring under the terms of which an existing corporation moves its corporate headquarters from one country (i.e., U.S.) to another, (i.e., Ireland) usually by inserting into its corporate structure a new parent corporation above the existing parent company. In most instances, the corporation's shares remain listed on a recognized stock exchange throughout the restructuring. This articles covers some of the key points with respect to global equity awards that you should understand if your corporation is considering an inversion transaction.