Blog - Simple List
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Cryptocurrency Compensation: The Next Big Thing?Mar 22, 2019
Virtual token compensation is beginning to gain traction within emerging companies. What do companies need to know about this new form of compensation and will this replace traditional stock plans? -
Accounting for Equity Issued to CustomersMar 11, 2019
The FASB has proposed changes to the accounting treatment of equity-based arrangements issued to customers. Plus a super cute picture of squirrels. -
How Much Are Stock Plan Administrators Paid?Mar 5, 2019
Five sources for benchmark data on stock plan administrator salary and compensation. -
Insider Trading: Who Monitors the Compliance Officer?Feb 14, 2019
A former Apple lawyer who served as an insider trading compliance officer is charged with insider trading. -
Five Trends in Private Company Stock PlansFeb 11, 2019
Grant practices at private companies and how they differ from public companies. Plus, how private companies in Silicon Valley differ from the rest of the country. -
Solving the Challenges of a Global ESPPFeb 4, 2019
When SAP decided to implement a worldwide ESPP, they were faced with the same challenges that any multinational company faces. But unlike many companies, SAP’s took a unique approach to overcoming these challenges. -
Ten Things to Know About Qualified Equity GrantsDec 20, 2018
What you need to know about Section 83(i) and qualified equity grants in ten bullet points and less than 500 words. You won't find a more concise explanation! -
Don’t Miss this Important New Requirement for your ESPP!Dec 14, 2018
Emily Cervino of Fidelity Stock Plan Services explains how new rules for hardship withdrawals from 401(k) plans impact your ESPP. Make sure you're prepared! -
Section 162(m) and Negative Discretion, Part 2Nov 27, 2018
Does this common provision included in almost all performance awards make the awards ineligible for the grandfather under new Section 162(m)? -
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.