News & Analysis as of

Employee Benefits Qualified Restricted Stock Units (RSUs)

Lowenstein Sandler LLP

The ABCs of Stock Options and Other Equity Awards: Which One Works Best for You?

Lowenstein Sandler LLP on

Today on “Just Compensation,” Darren Goodman and Taryn Cannataro of Lowenstein’s Executive Compensation & Employee Benefits Group speak with Tax partner Sophia Mokotoff about the various types of equity awards that can be...more

Troutman Pepper

Delaware Further Updates its Framework for Equity Award Delegations

Troutman Pepper on

Effective August 1, amendments (the 2023 amendments) to the Delaware General Corporation Law (DGCL) further update the framework under which a company's board of directors may delegate its authority to grant equity incentive...more

Miller Nash LLP

Tech Layoffs Give Employers and Employees Important Reminder to Review Equity Compensation Terms

Miller Nash LLP on

The end of 2022 and the beginning of 2023 have been filled with news of tech layoffs, including the notable FAANG companies (Meta, Apple, Amazon, Netflix, Alphabet) and smaller, privately held companies. The cause of these...more

Jones Day

Employee Stock Plans: International Reporting Requirements (UPDATED)

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This White Paper highlights some of the principal annual or quarterly reporting requirements for employee stock plans that multinational companies most commonly encounter when offering these programs to their employees in...more

Orrick, Herrington & Sutcliffe LLP

UPDATE: Russia lifted some restrictions introduced by Russian President Decree No. 79 in March 2022

Starting June 17th, 2022, Russian residents can receive proceeds from the sale of foreign shares into their non-Russian brokerage or bank accounts as long as the proceeds are received from non-Russian residents in non-Russian...more

Orrick, Herrington & Sutcliffe LLP

UPDATE: Russian Central Bank Clarification Provides Limited Exception to Decree No. 81

On March 18, 2022, the Russian Central Bank clarified that the restrictions imposed under Decree No. 81 (see our earlier alert below) do not apply if a Russian resident acquires shares from a company of an “unfriendly”...more

Orrick, Herrington & Sutcliffe LLP

Practical Approaches to Employee Equity in Russia under Presidential Decrees

The Russian President has issued Decree No. 81 — “due to the unfriendly actions of the US and other countries in violation of international law” — establishing special procedures for any transactions leading to the transfer...more

Lowenstein Sandler LLP

Double Vesting Restricted Stock Units

Lowenstein Sandler LLP on

This episode of “Just Compensation” features Darren Goodman, Taryn Cannataro, and Megan Monson discussing restricted stock units (or RSUs). The panel describes what a RSU is, the pros/cons of issuing RSUs, and different types...more

Stikeman Elliott LLP

TSXV Modernizes Security Based Compensation Rules

Stikeman Elliott LLP on

The TSX Venture Exchange’s (TSXV) incentive stock option policy was amended in late 2021 to cover a variety of security based compensation commonly used as compensation tools, including deferred share units, performance share...more

Jones Day

Employee Stock Plans: International Reporting Requirements (UPDATED)

Jones Day on

This White Paper highlights some of the principal annual or quarterly reporting requirements for employee stock plans that multinational companies most commonly encounter when offering these programs to their employees in...more

Jones Day

Equity Plans: Global Developments

Jones Day on

This White Paper highlights select recent developments in certain countries that could have implications for employee equity plans offered by multinational companies to employees in such jurisdictions. ARGENTINA - ...more

Jones Day

International Employee Stock Plans: 2019 Mid-Year Developments

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This White Paper highlights some recent developments in certain countries relating to employee stock plans offered by multinational companies to employees in such jurisdictions. BELGIUM - New Tax Withholding...more

Holland & Knight LLP

Section 83(i): Considerations and Pitfalls for Private Employers

Holland & Knight LLP on

• Now that the IRS has issued additional guidance on the practical considerations of the election to defer compensation allowed by Section 83(i) of the Internal Revenue Code of 1986, as amended, it has become clearer that...more

Foley & Lardner LLP

Equity Compensation and the Rise of Restricted Stock Units

Foley & Lardner LLP on

In recent years, equity compensation programs have increasingly been using restricted stock units (RSUs). A manufacturing company recently made news when it granted RSUs worth millions of dollars to thousands of its employees...more

Pillsbury Winthrop Shaw Pittman LLP

Five Things Employers Should Know about Tax Reform

With the enactment of the Tax Cuts and Jobs Act comes sweeping changes to executive and equity compensation and employee benefits. Employers should evaluate whether they will be subject to the $1 million tax deductibility...more

Bradley Arant Boult Cummings LLP

New Deferral Opportunity for Stock Awards

The Tax Cuts and Jobs Act includes a new provision that can delay the taxation of compensation paid to employees of “eligible corporations” in the form of “qualified stock” for up to five years. The provision is set forth in...more

Wilson Sonsini Goodrich & Rosati

Proposed Tax Reform Bills of Senate and House Now Aligned on Key Compensation and Benefits-Related Tax Provisions

This WSGR Alert provides a high-level comparison of the latest tax reform proposals from the U.S. House of Representatives and the U.S. Senate as they relate to compensation and benefits matters....more

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