woman pointing at stock chart and discussing equity grants with colleague

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)

Other Resources on This Topic

  • Barbara Baksa
    By Barbara Baksa

    Executive Director


  • By Takis Makridis


    Equity Methods

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