This article discusses the tax and accounting consequences of retirement provisions included in RSU awards, with an in-depth look at the rules around collecting FICA payments and best practices in this area.
This article explains the characteristics of restricted stock, restricted stock units, and restricted stock purchases. It also covers the design, administrative, tax, securities law, and financial considerations of these arrangements.
discusses three tax issues arising from the accelerated vesting of RSUs of which employers
should be aware.
How are employees and their equity plan awards affected by short term furloughs?
A recent case in the Canadian courts raises some questions about whether stock plan provisions need to be more specific.
Sample FAQ explaining to retirement-eligible employees how FICA taxes will be collected on RSUs that provide for accelerated or continued vesting upon retirement.
All you ever wanted to know about accounting for equity compensation but were afraid to ask!
Get answers to all your questions on the treatment of stock awards upon retirement!
Are complex rules and regulations on a collision course with your stock plans?
Key trends in the design of restricted stock/unit, performance award, and stock option programs.
Newly updated results for Ayco's informal survey as to the utilization of restricted stock and RSUs at 325 companies where Ayco provides financial counseling or financial education services.
Ayco's informal survey of 350 of their clients on the design of performance award programs, including types of types of awards, grant frequency, performance period, metrics, payout structures, TSR awards, and more.
Post a Question
Find an Expert