Resources - Simple List

  • At Long Last, Dodd-Frank Hedging Policy Disclosure is Now Effective

    January 23, 2019

    Pearl Meyer's summary of the hedging policy disclosure requirements.
  • The State of Play on Clawbacks and Forfeitures Based on Misconduct

    August 21, 2019

    Clawback policies have been common for some time. However, because implementation of the proposed Dodd-Frank clawback rules may never be finalized, companies are beginning to implement or update executive compensation recoupment and forfeiture rules on their own based on investor sentiment, good governance principles, and recent events.
  • State Mobility Issues for Equity Compensation Professionals

    January 19, 2024

    A summary of the state tax treatment of equity awards for domestically mobile employees.
  • IRS Issues Guidance on New Section 83(i)

    February 04, 2019

    This article summarizes Notice 2018-97, which the IRS issued to provide guidance on certain aspects of new code Section 83(i).
  • Acquisitions: Total Rewards Considerations from an HR Perspective

    January 09, 2019

    A checklist of HR considerations for compensation in a change in control.
  • Evolving Practices for 10b5-1 Plans

    November 12, 2018

    This executive summary highlights results from the quick survey on Rule 10b5-1 plans cosponsors by the NASPP, Morgan Stanley, and Shearman & Sterling.
  • Final ISO Regulations

    November 01, 2018

    This Deloitte article summarizes the final ISO regs issued in 2004.
  • FASB aligns Employee and Nonemployee Stock Compensation Guidance

    October 07, 2018

    This article by PwC summarizes the guidance is ASU 2018-07, which expands the scope of ASC 718 to include awards issued to nonemployees.
  • Keeping Your Equity Strategy in Balance Through a Corporate Spin-Off

    September 11, 2018

    The article summarizes how stock options and restricted stock units may be adjusted as a result of a spin-off or corporate divestiture. It includes discussion and illustration of three approaches to adjusting awards: the shareholder (or portfolio) approach, the employee (or concentration) approach, and the dividend approach.
  • IRS Issues Guidance on Section 162(m)

    September 04, 2018

    The IRS and Treasury have issued guidance on who is a covered employee for purposes of Section 162(m) and which forms of compensation are exempt from Section 162(m) pursuant to the grandfather provision included in the Tax Cuts and Jobs Act.
  • IRS Issues Guidance on Section 162(m) Amendments

    August 27, 2018

    This client alert by Baker McKenzie summarizes IRS Notice 2018-68, which clarifies certain aspects of the expansion of Section 162(m) under the Tax Cuts and Jobs Act. This alert summarizes the IRS’s guidance on who is a covered employee and the types of arrangements that are eligible for the grandfather provision.
  • FAQ: U.S. Equity Compensation Plans (2017)

    August 06, 2018

    Proxy advisory firm ISS provides an FAQ addressing questions about how they evaluate U.S. equity plans.
  • SEC Concept Release on Rule 701 and Form S-8

    July 23, 2018

    Release No. 33-10521. SEC concept release on proposed modernization of Rule 701 and Form S-8.
  • The ClearBridge 100 Report

    July 20, 2018

    This ClearBridge 100 Report presents findings on various executive compensation policies, including compensation recovery (clawback) policies, stock ownership guidelines and post-vesting holding requirements, anti-hedging policies and anti-pledging policies, and target compensation positioning philosophies. The ClearBridge 100 is comprised of 100 S&P 500 companies.
  • Guide to Transferable Options

    July 12, 2018

    The Nonqualified Stock Option Plan now allows certain plan participants to transfer their vested nonqualified options to family members. This communication outlines the purpose, tax consequences to U.S. optionees and procedures to transfer your options if you, upon the advice of your financial and/or tax advisor, determine that a transfer is appropriate for you. This outline is not intended to be exhaustive and does not address the taxation of options under the laws of any state, municipality or any non-U.S. jurisdiction in which you may reside.
  • Valuing Private Company Stock and Stock Options

    June 12, 2018

    This interview with Joan M. D’Uva of EisnerAmper explains the rules that apply to valuation of private company stock for Section 409A purposes.
  • Stock Plan Administration During an IPO

    June 12, 2018

    A checklist of tasks to complete as you prepare your stock plan for an IPO.
  • Keys to Tax Compliance Readiness When a US Nonresident Director Joins a US Board

    June 11, 2018

    With increasing frequency, U.S. companies are electing or appointing non-U.S. tax residents to serve on their board of directors. Therefore, it is important to be aware of the U.S. and foreign tax obligations that must be met and issues that arise when a U.S. nonresident director joins the board.
  • Are You Ready for This Year's UK Annual Share Plan Reporting?

    April 21, 2018

    Annual share plan returns must be filed with the UK tax authorities (Her Majesty's Revenue & Customs or "HMRC") on or before July 6, 2018 to report information pertaining to employee share awards in the prior UK tax year (April 6, 2017 to April 5, 2018). Companies are encouraged to submit their returns as early as possible.
  • Rule 701 Refresher and Updates

    April 20, 2018

    The SEC issued additional guidance in late 2017 to assist companies in complying with the heightened disclosure requirements under Rule 701. This article discusses this new guidance and provides a brief overview of the key requirements of Rule 701.