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.
Tokens have nudged into the mainstream with “initial coin offerings” (ICOs) and the blockbuster rises—and drops—in the prices of cryptocurrencies. An emerging trend sees companies leveraging the value of tokens to compensate founders, directors, employees, consultants and others. Just as with traditional equity-based compensation, token-based compensation has significant legal implications.
An outline of the characteristics of options that are transferable for estate-planning purposes, as well as the tax and legal considerations of these arrangements.
In a claim to recoup $70 million in incentive pay from former executives, Hertz asserts that the corporate "tone at the top" meets the misconduct threshold of their clawback policy.
Explore the role of the plan designated administrator and how to avoid situations where stock plan decisions conflict with required approvals.
Recent studies look at whether men or women get more equity in start-ups and which gender realizes more gain on option exercises. You might be surprised by the results of at least one of these studies.
The Nonqualified Stock Option Plan now allows certain plan participants to transfer their vested nonqualified options to family members. This communication outlines the purpose, tax consequences to U.S. optionees and procedures to transfer your options if you, upon the advice of your financial and/or tax advisor, determine that a transfer is appropriate for you. This outline is not intended to be exhaustive and does not address the taxation of options under the laws of any state, municipality or any non-U.S. jurisdiction in which you may reside.
It’s a slow news day here at the NASPP, so for today’s blog entry, I cover a topic that has, at best, only a tenuous connection to stock compensation.
This report presents information on long-term incentives granted to executives at the 250 largest U.S. companies in the S&P 500. The report covers LTI grant types and usage by industry, equity mix, vesting and other award terms, performance plan characteristics, CEO LTI grant value mix, and performance measure adjustments for impact of currency fluctuations.
The NYSE FAQ on stockholder approval of stock compensation plans.
NASDAQ Listing Standards section 5635, which stipulates the requirements for shareholder approval of stock compensation plans.
NYSE Listing Standards Section 303A.08, which stipulates the NYSE's requirements with respect to shareholder approval of stock compensation programs.
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