A chart comparing the key considerations for common types of modifications to equity awards.
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.
A summary of the administrative, tax, and other considerations that apply when options are gifted for estate planning purposes.
Tokens have nudged into the mainstream with “initial coin offerings” (ICOs) and the blockbuster rises—and drops—in the prices of cryptocurrencies. An emerging trend sees companies leveraging the value of tokens to compensate founders, directors, employees, consultants and others. Just as with traditional equity-based compensation, token-based compensation has significant legal implications.
This article by Infinite Equity proposes a solution for the age-old problem of underwater stock options.
This article illustrates how tying option exercise prices to an index can result in a better compensation vehicle.
This article provides a framework from which to evaluate whether compensation incentive programs, including equity incentives, encourage appropriate and not excessive levels of risk-taking among employees. The article discusses risk in the context of pay mix, performance measures, performance and payout curves, goal setting certification of performance, and participant communications.
Equity design ideas aimed at avoiding undesirable outcomes and better alignment with plan objectives.
Is your company feeling the pinch right now when it comes to cash flow? Here are four ways your equity plan can come to the rescue.
Five things to be aware of before you modify equity awards. You for sure don't want to forget about #4.
The Nonqualified Stock Option Plan now allows certain plan participants to transfer their vested nonqualified options to family members. This communication outlines the purpose, tax consequences to U.S. optionees and procedures to transfer your options if you, upon the advice of your financial and/or tax advisor, determine that a transfer is appropriate for you. This outline is not intended to be exhaustive and does not address the taxation of options under the laws of any state, municipality or any non-U.S. jurisdiction in which you may reside.
Get practical advice on whether to amend or replace your equity compensation plan!
Key trends in the design of restricted stock/unit, performance award, and stock option programs.
This 46th annual FW Cook Top 250 Report details the long-term incentive practices and trends of the 250 largest
companies in the Standard & Poor’s (“S&P”) 500.
This ClearBridge 100 Report presents findings on various executive compensation policies, including compensation recovery (clawback) policies, stock ownership guidelines and post-vesting holding requirements, anti-hedging policies and anti-pledging policies, and target compensation positioning philosophies. The ClearBridge 100 is comprised of 100 S&P 500 companies.
The NYSE FAQ on stockholder approval of stock compensation plans.
NASDAQ Listing Standards section 5635, which stipulates the requirements for shareholder approval of stock compensation plans.
NYSE Listing Standards Section 303A.08, which stipulates the NYSE's requirements with respect to shareholder approval of stock compensation programs.
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