Blog - Simple List
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Disclosure of Rule 10b5-1 Plans and Insider Trading ComplianceJan 25, 2023
The SEC recently adopted reporting and disclosure requirements for Rule 10b5-1 plans, gifts, insider trading policies, and spring-loaded or bullet-dodging grants. This blog explains the new requirements. -
How the Amended Malaysian Employment Act Affects Equity PlansJan 18, 2023
In light of recent amendments to the Malaysian Employment Act, companies will need to re-evaluate payroll deduction requirements and potential translation requirements when offering equity awards or an ESPP in Malaysia. -
SEC Adopts Amendments to Rule 10b5-1Jan 11, 2023
The SEC has adopted amendments for Rule 10b5-1 plans. Take a look at the new requirements, including cooling-off periods and limitations on overlapping and single-trade plans. -
How to Report Equity Plan Transactions on Forms W-2 and 1099Jan 4, 2023
Answers to your questions about how to report equity plan transactions on Form W-2, Form 1099-NEC, Form 1099-MISC, and Form 1099-DIV. -
UK Tax Policy Reversals and Their Effect on Equity AwardsDec 7, 2022
Tax rates in the UK changed this year, and then, in some cases, changed again. Here is a summary of the new rates and how they affect equity plans. -
Career Spotlight: Leveraging Military Experience in Equity CompNov 29, 2022
Galahad Dong on how having a role in both comp design and plan admin is beneficial and how his experience in the military has helped his career. -
SEC Stepping Up Enforcement of 10b5-1 Trading PlansNov 22, 2022
The SEC has brought an enforcement action relating to 10b5-1 plans and may be planning more. Here’s what you need to know to protect your insiders. -
Weighing the Pros and Cons of ESPP FeaturesNov 17, 2022
A discussion of the merits of ESPP features, including tax qualification, fractional share purchases, cashless participation, and lookbacks. -
Leave of Absence Policies for Equity AwardsNov 9, 2022
Implementing a policy to suspend vesting while employees are on leaves of absence may be more complicated than you think. This blog entry discusses some of the key considerations in the US and other countries. -
How Do State Taxes Apply to Mobile and Remote Workers?Oct 19, 2022
More employees are working remotely than ever before. This new flexibility can complicate state tax withholding requirements. Here’s what you need to know about it. -
How an Equity Plan Team Can Add Value in a RecessionOct 6, 2022
Your global stock plan might be an opportunity for some belt-tightening. This blog explores recharge arrangements, tax-qualified plans, and other strategies to cut costs without significantly impairing employee benefits. -
How Companies Manage Tax Compliance for Equity ProgramsSep 29, 2022
Trends in tax compliance for stock-based awards, such as how companies manage tax deposits, which stakeholders are responsible for tax compliance, and the methods companies use to educate employees on how equity awards are taxed. -
Should Your Global Equity Plan Include Recharge Arrangements?Sep 13, 2022
As companies look for innovative ways to manage equity plan costs in turbulent economic times, one area often overlooked is the potential benefits from charging the cost of the equity awards to the non-US subsidiaries employing the award recipients. -
A Guide to the SEC’s New Pay-for-Performance DisclosuresSep 1, 2022
The SEC has adopted rules requiring companies to disclose how executive pay compares to company performance. Learn the key elements of the new pay-for-performance disclosure, such as how compensation is determined and which financial measures to use. -
When Is Translation Required for Award Documents?Aug 25, 2022
A new ruling in Quebec may require translation of equity award documents, plus we review other language requirements to be aware of around the world and offer best practices for translations of stock plan communications (required or voluntary). -
Trends in ESPP Policies and ParticipationAug 4, 2022
Highlights 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 CartelsAug 2, 2022
Can 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 EmployeesJul 22, 2022
With 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 TaxationJul 14, 2022
Explaining 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 ESPPJul 7, 2022
One company’s decision to offer a cashless participation feature in their ESPP.