Most Recent Posts
How Companies Manage Tax Compliance for Equity Programs
Sep 29, 2022Trends 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.
Who Can Approve Equity Grants? New Flexibility for Delaware Corporations
Sep 22, 2022Recent changes to Delaware law offer increased flexibility to companies who want to delegate authority to approve equity grants to management. Learn what has changed and key questions to consider before updating your grant processes.
Should Your Global Equity Plan Include Recharge Arrangements?
Sep 13, 2022As 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.
Will the 1% Excise Tax on Stock Buybacks Apply to Equity Awards?
Sep 7, 2022The newly enacted Inflation Reduction Act imposes a 1% excise tax on corporate stock repurchases. Learn how this new tax might apply to repurchases that occur in connection with stock-based compensation arrangements.
A Guide to the SEC’s New Pay-for-Performance Disclosures
Sep 1, 2022The 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, 2022A 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).
How Do You Calculate the ESPP $25,000 Limit?
Aug 16, 2022This blog entry explains how to calculate the number of shares employees can purchase under the yearly $25,000 limit that applies to qualified ESPPs.
What Can You Do About Underwater Equity Awards?
Aug 9, 2022It’s a bear market: your company’s stock price is down, outstanding equity awards have lost value, and employees want to know what the company is going to do about it. Here are five strategies to consider.
Trends in ESPP Policies and Participation
Aug 4, 2022Highlights 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.
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