Blog - Simple List
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Section 162(m), Material Modifications, and Acceleration of VestingNov 12, 2018
Is acceleration of vesting a material modification for purposes of Section 162(m)? The answer might surprise you. -
Insider Trading: The SEC's Interest in Social Media ActivityOct 25, 2018
A $40 million tweet and the SEC's solicitation of a social media monitoring solution. -
Getting Ready to Comply with the New Section 162(m)Oct 15, 2018
How the grandfather provision in the new Section 162(m), as amended under the Tax Cuts and Jobs Act, applies to stock compensation and why you're going to need to keep track of which awards are grandfathered for possibly many years to come. -
The Section 162(m) Grandfather and Material ModificationsSep 7, 2018
What is considered a material modification for purposes of the Section 162(m) grandfather provision under the Tax Cuts and Jobs Act? -
The Section 162(m) Grandfather and Negative DiscretionSep 5, 2018
Are performance awards that are subject to negative discretion grandfathered out of amended Section 162(m)? Here's what Notice 2018-68 says about it and how the language in the notice is being interpreted. -
Transitioning to ASU 2018-07Jul 16, 2018
ASU 2018-07 expands the scope of ASC 718 to cover awards issued to nonemployees. Six things you need to know about transitioning to the new standard. -
FASB Update on Awards to NonemployeesJul 10, 2018
In late June, the FASB issues ASU 2018-07, expanding the scope of ASC 718 to cover awards to nonemployees. Here are five things you need to know about it. -
Supreme Court: Railroad Company Stock Options Aren’t Taxable for RRTA PurposesJun 27, 2018
The U.S. Supreme Court rules that stock options issued to railroad company employees are not subject to tax for RRTA purposes (clarification added). -
Rule 701 Enforcement ActionMay 21, 2018
It’s not often that Rule 701 makes the news, but it did earlier this year when the SEC brought an enforcement action over a private company’s failure to comply with the requirements of the rule. -
Use Caution When Modifying Options and Performance AwardsApr 30, 2018
We all know that modifications to equity awards have consequences. At the moment, however, modifying outstanding stock options and performance awards might have more significant implications than is usually the case. -
Performance Awards and the ISS Burn Rate CalculationFeb 26, 2018
For today’s blog entry, Barbara Baksa continues her series on ways to count performance award and takes a look at how performance awards are included in the ISS burn rate calculation. -
Should You Keep or Implement an ESPP?Feb 2, 2018
If you have an ESPP, you may be wondering how it stacks up compared to those of your peers. If you don’t have an ESPP, your company might be entertaining the idea of implementing one. In today’s blog, we’ll look at some ESPP trends from the NASPP/Deloitte’s 2017 Domestic Stock Plan Administration Survey in an attempt to answer the question: Should you keep or implement an ESPP? -
Mind the Gap: GAAP vs Non-GAAP Metrics for Incentive PlansOct 4, 2017
Takis Makridis of Equity Methods explains why non-GAAP metrics are a hot topic these days, why you should consider them for your incentive plan, and what you need to watch out for. -
Mind your Ds & Ts: Death, Divorce, Disability and TerminationsSep 4, 2017
Mind your Ds & Ts: Death, Divorce, Disability and Terminations -
Our Company Is In Play: What To Do Before and After The Transaction
Sep 4, 2017
Our Company Is In Play: What To Do Before and After The Transaction -
Section 83(b) Elections Get Easier
Sep 4, 2017
The IRS has adopted its proposed amendment to the procedures for filing Section 83(b) elections, eliminating the requirement that taxpayers file a copy of the election with their tax return for the year that they make the election. -
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Substantial Risk of Forfeiture
Oct 2, 2016
A recent tax court decision casts doubt on the definition of employees that are eligible to retire. -
CIC: The Death of Automatic Accelerated Vesting?
Oct 2, 2016
Understand the Council of Institutional Investors policy and whether it means the death of automatic vesting provisions in the stock plan for change in control situations.