A chart comparing the key considerations for common types of modifications to equity awards.
This article explains the characteristics of restricted stock, restricted stock units, and restricted stock purchases. It also covers the design, administrative, tax, securities law, and financial considerations of these arrangements.
A summary of the administrative, tax, and other considerations that apply when options are gifted for estate planning purposes.
This article discusses administration of an employee stock purchase plan, starting with
drafting the plan document. The plan implementation process is described, from presenting
the plan to employees to surviving the purchase and its aftermath. The discussion is in
general terms and is meant to provide guidance only. Each company should feel free to
tailor the advice and guidance offered here to its own situation and plan.