It’s a double date, ESPP style!
SESSION I: ESPP - General and U.S. Issues
The first session will focus on general and U.S. challenges to offering a Section 423-compliant employee stock purchase plan, including design issues such as setting maximum share limits, defining eligible compensation, deciding whether to allow increases during offering periods, as well as operational issues such as managing the $25,000 limit, dealing with leaves of absence and reporting disqualifying (and qualifying") dispositions.
SESSION II: ESPP - Non-U.S. Issues
Session II Description: The second session will focus on non-U.S. challenges to offering an employee stock purchase plan (that is intended to be Section 423-compliant within the U.S.) outside the U.S., including design issues such as using a non-423 sub-plan versus separate offerings to allow for different treatment required under local laws as well as operational issues such as managing payroll deductions and conversions on a global basis, withholding taxes at purchase, dealing with mobile employees and deciding whether and how to offer the plan in particularly challenging jurisdictions.