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Smaller Reporting Companies Are Getting Larger

Jul 12,2018 | Barbara Baksa

On June 28, the SEC released amendments to the definition of a “smaller reporting company” that significantly expand the threshold up to which a company can be considered a smaller reporting company. If you weren’t a smaller reporting company before, maybe you are now.


FASB Update on Awards to Nonemployees

Jul 10,2018 | Barbara Baksa

In late June, the FASB issues ASU 2018-07, expanding the scope of ASC 718 to cover awards to nonemployees. Here are five things you need to know about it.


4 Tricks to Get Your Message Across to Employees

Jul 03,2018 | Barbara Baksa

Four strategies used to grab attention on social media that you can leverage in your stock plan education program. (You'll love #2.)


Rule 701 Gets an Update

Jun 28,2018 | Barbara Baksa

The $5 million threshold in Rule 701, at which companies are required to make additional disclosures to their employees, is increasing to $ 10 million.


U.S. Supreme Court: Railroad Company Stock Options Aren’t Taxable for RRTA Purposes

Jun 26,2018 | Jennifer Namazi

The U.S. Supreme Court rules that stock options issued to railroad company employees are not subject to tax for RRTA purposes (clarification added).


Employee Education: Trends to Consider this Summer

Jun 21,2018 | Jennifer Namazi

As we transition to summer, consider current trends in enhancing your approach to stock plan participant education.


Withholding Requirements for Non-US Directors

Jun 19,2018 | Barbara Baksa

When nonemployee directors reside outside the United States, companies may have to withhold US federal income tax on compensation paid to them.


Director Pay: The Next Wave of Reform?

Jun 14,2018 | Jennifer Namazi

Recent litigation outcomes around the pay of non-employee directors could indicate a new trend in compensation reform.


Withholding for Outside Directors—Pennsylvania-Style

Jun 12,2018 | Barbara Baksa

A new law in Pennsylvania could require companies to withhold PA personal income tax on compensation paid to nonresident outside directors and other nonemployees.

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