![woman pointing at stock chart and discussing equity grants with colleague](https://www.naspp.com/images/default-source/podcast-images/2022/sec-guidance-on-springloaded-grants.bannerbc4a8360-9df6-4941-8c43-9c21c4ef2481.jpg?sfvrsn=6f479107_1)
The SEC’s Guidance on Spring-Loaded Equity Awards
June 08, 2022
Episode Notes
- What is spring-loading? (00:40)
- Reminiscing about the option backdating scandal (4:58)
- Summary of the SEC’s guidance (8:49)
- Impact of SAB 120 on grant valuation (10:31)
- Practical implications of SAB 120 (14:27)
- Disclosures required for spring-loaded grants (19:06)
- Tips to avoid inadvertently spring-loading equity awards (23:30)