Blog - Simple List
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Section 102 Modifications: Israel's "Statutory Silence"Jul 1, 2026
Section 102 is silent on modifications. Learn how ITA rulings, re-grant treatment, and timing shape equity tax outcomes in Israel. -
Why Cap Table Complexity Spikes at 1,000 EmployeesJun 25, 2026
Cap table complexity accelerates past 1,000 employees. Learn why equity administration gets harder at scale and what stock plan teams can do about it. -
4 Trends in Trading Blackout PeriodsJun 24, 2026
The use of trading windows is nearly universal at public companies. Here are four trends in blackouts, including which employees and transactions are subject to blackout and how long trades are prohibited. -
Understanding Early Exercise and 83(b) ElectionsJun 18, 2026
Stock plan admin guide to 83(b) elections: early exercise, the 30-day deadline, ISO/NQSO reporting obligations, and what administrators own. -
Why Business Travelers Remain a Hidden Tax RiskJun 17, 2026
Business travelers face payroll and state income tax risks. Learn compliance rules, treaty exemptions, and how to track travelers. -
Profits Interests in LLCs: Key Features ExplainedJun 11, 2026
Profits interests explained: how they work in LLCs, how they differ from capital interests, and how to identify key features for equity compensation planning. -
Next-Day Deposit Rule: IRS Tightens Settlement RequirementJun 10, 2026
The IRS updated the Internal Revenue Manual to require one-day settlement for relief under the $100,000 next-day deposit rule. Learn what this means for equity compensation. -
SEC Proposes Simpler Reporting Rules for Most Public CompaniesJun 3, 2026
The SEC proposes to streamline filer categories and reduce executive compensation disclosures for more than 80% of public companies. -
6 European Equity Mistakes U.S. Private Companies MakeMay 28, 2026
Six common misconceptions U.S. private companies make when granting equity in Europe, and how to build a compliant, country-specific approach. -
IRS Modernizes 3921 and 3922 Filings with IRISMay 27, 2026
Learn how the IRS shift from FIRE to IRIS impacts Form 3921 and 3922 filings and what equity compensation teams must do before 2027. -
Private Company Cap Table Due DiligenceMay 21, 2026
Private company cap table due diligence checklist for equity professionals preparing for investors, audits and financing events. -
Equity Compensation Dilution: Private Company GuideMay 14, 2026
Learn how ownership and value dilution work in private company equity plans, and how award type, vesting and waterfalls affect dilution. -
When Must Stock Plan Tax Withholding Be Deposited?May 13, 2026
Learn IRS deposit deadlines for stock plan tax withholding — including semiweekly schedules, the $100K next-day rule, and penalties for late deposits. -
RSU Basics: A Guide for Equity Plan ProfessionalsMay 6, 2026
Learn how RSUs work, how they're taxed, and best practices for stock plan administrators managing vesting schedules and compliance. -
Equity Awards in Divorce: A Guide for Plan AdministratorsMay 6, 2026
Equity awards in divorce: understand economic interest vs. legal transfer, tax withholding rules, and best practices for plan administrators. -
PTEP Extensions in Private Company Stock OptionsApr 30, 2026
Extended PTEPs impact accounting, valuation, and taxes for private company stock options. Learn key considerations under ASC 718. -
Weighted Averages and Equity CompensationApr 29, 2026
What is a weighted average, where are weighted averages commonly used in equity compensation, and how do you calculate them? -
Tax Withholding Trends for Equity AwardsApr 22, 2026
Trends in how companies determine tax withholding rates, respond to requests for additional withholding, calculate transaction income, and more. -
Bootstrap vs. VC Equity: Same Tools, Different OutcomesApr 16, 2026
Bootstrap vs. VC equity: key differences in liquidity, strategy and employee expectations explained for equity compensation professionals. -
When Is the Grant Date Under ASC 718?Apr 15, 2026
The four key principles that determine when an award is considered granted for expense purposes.