Most Recent Posts
How Do You Calculate the ESPP $25,000 Limit?
Aug 16, 2022This blog entry explains how to calculate the number of shares employees can purchase under the yearly $25,000 limit that applies to qualified ESPPs.
What Can You Do About Underwater Equity Awards?
Aug 9, 2022It’s a bear market: your company’s stock price is down, outstanding equity awards have lost value, and employees want to know what the company is going to do about it. Here are five strategies to consider.
Trends in ESPP Policies and Participation
Aug 4, 2022Highlights from our recent pulse survey on ESPP policies, including typical deadlines for enrollment and withdrawals, extension of ESPPs to worldwide employee populations, and what practices correlate with higher participation rates.
Stock Options and Drug Cartels
Aug 2, 2022Can companies use equity awards to pay for goods as well as services? We look at an episode in the TV show Ozark to answer this question and discuss some of the considerations that apply.
Transferring Employer National Insurance Contributions due on Equity Awards in the United Kingdom to Employees
Jul 22, 2022With the introduction of a new Health and Social Care ("HSC") Levy in the United Kingdom on April 6, 2022, we revisit a unique aspect of granting equity awards to employees in the UK: the ability to shift the employer's responsibility for paying National Insurance contributions ("NICs") on equity award income to the employees who receive the awards.
Best Practices for Communicating Mobility Taxation
Jul 14, 2022Explaining multi-jurisdictional taxation to mobile employees can be challenging. Marlene Zobayan of Rutlen Associates offers some best practices to help with this task.
Taking a Look at Outset Medical's New Cashless ESPP
Jul 7, 2022One company’s decision to offer a cashless participation feature in their ESPP.
Pros and Cons of Pro Rata vs. Full Payouts to Retirees
Jun 30, 2022What does it mean to pay out equity awards to retirees on a pro rata basis, why might companies choose this approach, and how does it affect the tax and accounting treatment of awards?
The SEC’s Guidance on Spring-Loaded Equity Awards
Jun 23, 2022Highlights from our podcast episode with Takis Makridis from Equity Methods on SAB 120, how it affects equity award valuation, and mitigation strategies.
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