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NASPP Essentials

Award Modifications: Key Considerations
May 05,2020

A chart comparing the key considerations for common types of modifications to equity awards.

Articles

Auto-Cancel Options: A Smart Way to Address an Old Problem
Mar 31,2020

This article by Infinite Equity proposes a solution for the age-old problem of underwater stock options.

Accounting for Option Exchanges
Jan 07,2009

This article provides a quick, English-language description of the accounting, tax accounting, and EPS impact of exchanges to help you understand this side of the story.

5 Things to Know About Award Modifications
May 05,2020
Barbara Baksa

Five things to be aware of before you modify equity awards. You for sure don't want to forget about #4.

ISS Issues Policy on Repricings and Option Exchanges
Apr 21,2020
Barbara Baksa

The latest guidance from ISS on how to structure an option repricing or exchange to obtain a favorable recommendation. Spoiler alert: You may need to wait a year.

Restoring Lost Value to Equity Awards
Apr 07,2020
Barbara Baksa

A precipitous drop in stock price just after grants have been issued is unfortunate. Here's what you can do about it.

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