The feature article in this issue of the Advisor examines the various purposes for which performance awards are reported. Key trends from the NASPP/Deloitte Consulting Stock Plan Design Survey are highlighted in the Top Ten List and, in Administrators Corner, we discuss important considerations for divorce tranfer policies. "Across Our Desk" covers the proposed Section 162(m) regulations, the new Form W-4, ISS policy changes for 2020, use of RSUs for inducement grants, considerations for "Cadillac" ESPPs, and more.
This issue of the Advisor features an article highlighting recent data on retirement provisions. The issue also includes a Top Ten List on reasons to consider a nonqualified ESPP and an Administrators Corner article on multigenerational communications. "Across Our Desk" covers the impact of stock awards on overtime payments, a recent letter from the CII expressing a preference for restricted stock with extended time-based vesting, final rules on 401(k) hardship withdrawals and ESPP participation, new tax develoments, developments in stock plan litigation, and more.
This issue of the Advisor features a top ten list on retirement provisions and three Meet the Speaker interviews on building your brand, economic value added, and the retirement eligibility survival guide. Across Our Desk highlights articles on automatic exercise at option expiration, valuation of ESPPs, data on how stock plan participants view stock compensation, hedging policies, recent tax developments and more.
This issue of the Advisor features a Top Ten List on modernizing your stock plan education program and an Administrators Corner article on reporting performance awards on Form 4. The issue features three Meet the Speaker interviews on board pay, performance award accounting, and avoiding administrative mistakes. Across Our Desk highlights articles on using prior day close to value RSUs for tax purposes, trends in performance awards, a study that correlates stock option grants with earnings predictability, tax equalization for mobile employees, and more. Data Snapshot higlights how companies keep up with changing global regulations impacting stock plans.