Trends in Retirement Provisions

Episode Notes:

• Criteria for determining retirement eligibility (1:06)
• Minimum age requirements (4:31)
• Minimum service requirements (6:43)
• Treatment of equity awards upon achieving retirement eligibility (7:45)
• Prevalence of equity award payouts to retirees (9:32)
• Accelerating vs. continuing vesting upon retirement (11:43)
• Full vs. pro rata payouts to retirees (15:31)
• Treatment of equity awards in the event of death or termination due to disability (17:04)

Resources Mentioned in This Episode:

• NASPP Webinar:   Top Trends from the 2021 Equity Incentives Design Survey
• NASPP Webinar: Trends in Global Equity Incentives
• 2021 Equity Incentives Design Survey, cosponsored by the NASPP and Deloitte Consulting
  
• NASPP Blog: Pros and Cons of Accelerating vs. Continuing Vesting Upon Retirement
• NASPP Blog: 4 Trends in Retirement Provisions for Equity Awards

Additional Podcasts in This Series:

• Trends in Equity Award Usage and Eligibility
• Trends in Global Equity Incentives
• Trends in Performance Awards