Blog - Simple List
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The Six Inputs of an Option Pricing ModelOct 17, 2023
Unravel the six primary inputs that ASC 718 requires any option-pricing model being used, to incorporate in its calculations. -
Why Your Qualified ESPP Should Offer a 15% DiscountOct 4, 2023
Want an ESPP that is a compelling investment alternative for employees and a competitive benefit? Make sure the plan offers a 15% discount. -
When Is the Grant Date Under ASC 718?Sep 27, 2023
The four key principles that determine when an award is considered granted for expense purposes. -
From Startup to Unicorn: Why the Shift to RSUs?Sep 21, 2023
Why startups are transitioning to RSUs as they mature into unicorns. -
Scaling Up? The Challenges Every Start-Up FacesAug 30, 2023
A guide on how to use equity compensation to attract and retain top level talent when aggressively scaling your start-up. -
How to Withhold and Deposit Taxes on Equity AwardsAug 23, 2023
Answers to common questions on withholding for US federal tax purposes, such as what rate to use and when taxes need to be deposited with the IRS. -
Are You Ready for T+1 Settlement?Aug 16, 2023
Learn how the shift to a one-day settlement period will change stock plan administration and what you need to do to prepare. -
Global Considerations for Cashing Out Equity Awards in MergersAug 9, 2023
Cashing out equity in a merger can have unintended consequences for award holders outside the US. Here’s what you need to know. -
How Social Taxes Apply to Mobile EmployeesAug 2, 2023
The income allocation rules for social taxes on equity awards held by mobile employees are even less clear than those for income tax. Here’s what you need to know. -
Managing Tax and SAFE Registration in ChinaJul 26, 2023
Understand how companies manage SAFE registration and Circular 35 when offering equity plans in China. -
What Are RSUs: A Fundamental Guide for the Equity ProfessionalJul 19, 2023
A fundamental guide on restricted stock units for equity professionals of all stages. -
You May Need a New TCC to File Forms 3921 and 3922Jul 11, 2023
Submitting forms 3921 or 3922 electronically? You may need to apply for a new TCC by August 1. -
Trends in Stock Ownership GuidelinesJul 5, 2023
The latest trends in stock ownership guidelines and retention requirements for executives and outside directors. -
Four Solutions for RSUs Vesting During a BlackoutJun 28, 2023
Four solutions to ensure that trading windows don't prevent employees from being able to cover the taxes due on restricted stock and unit vesting events. -
Expiring Options? The Case for Automatic ExerciseJun 21, 2023
Preventing in-the-money options from expiring unexercised can benefit employees and reduce plan costs for the company. -
SEC Updates: Rule 10b5-1 Interpretations, EDGAR Access, and MoreJun 14, 2023
The SEC has answered a few questions on amended Rule 10b5-1 and added the EDGAR Access project back to its short-term agenda. -
You Are Running Out of Time to Adopt a Clawback PolicyJun 7, 2023
The SEC has approved exchange listing standards requiring companies to implement policies to recover compensation awarded to executive officers that later turns out to be erroneous as a result of a material financial restatement. Here’s what you need to know. -
Beneficiary Designation DrawbacksMay 31, 2023
Beneficiary designations may seem like a good idea for equity awards, but, in practice, they can be fraught with problems. -
Tax Withholding Trends for Equity AwardsMay 24, 2023
Trends in how companies determine tax withholding rates, respond to requests for additional withholding, calculate transaction income, and more. -
Reevaluating Restrictive Covenants in Equity Award AgreementsMay 17, 2023
Recent developments relating to restricted covenants (especially non-competes) warrant another look at your equity award agreements.