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Incentive Stock Options Stock Options

Opportune LLP

Total Shareholder Return Plans: Accounting Implications & Valuation Assumptions

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In a competitive talent market, companies are reevaluating executive compensation packages to attract and retain top leadership. Compensation generally includes a base level of compensation combined with some form of...more

Bowditch & Dewey

Issuing Stock Options? Be Careful!

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Many corporations use stock options to incentivize employees and other service providers. A stock option is a right granted by a corporation to an employee, consultant or advisor that provides such employee, consultant or...more

PilieroMazza PLLC

Unlocking the Potential of Phantom Equity: Incentive and Compensation Strategies to Attract and Retain Top Talent

PilieroMazza PLLC on

Navigating the landscape of employee incentives can be complex, particularly when exploring non-traditional compensation methods. Phantom stock, also known as synthetic equity, offers a unique solution for business owners...more

Latham & Watkins LLP

Paying the Premium: An Alternate Approach to Repricing Underwater Options - February 2024

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Can we keep our heads (and options) above water? As we enter the middle of the first quarter of 2024, many management teams and boards are still asking themselves this question. Volatility in equity markets has, for many...more

WilmerHale

Upcoming Deadlines for Reporting 2023 Incentive Stock Option Exercises and ESPP Stock Transfers

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Section 6039 of the Internal Revenue Code (Section 6039) requires corporations to file returns with the Internal Revenue Service (IRS) and provide information statements to employees reporting exercises of incentive stock...more

Goodwin

Deadline Approaching for Reporting 2023 ISO Exercises and ESPP Transfers

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Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options...more

Latham & Watkins LLP

Reminder: Employers Must Report 2023 ISO and ESPP Transactions

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Deadlines are approaching for employers to report employee exercises of incentive stock options and employee stock purchase plan purchases during 2023. Corporations that offer incentive stock options (ISOs) or maintain a...more

WilmerHale

Repricing Options 101: What Startups Need to Know

WilmerHale on

Equity compensation is perhaps the most critical element of any startup company’s compensation package, helping to bridge the gap between the cash compensation a startup can offer against the more significant cash...more

WilmerHale

Repricing Options: What Every Private Company Needs to Know

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Stock options are typically a critical component of a private company’s ability to recruit, incentivize and retain key talent. Particularly for early-stage companies, rewarding equity packages can help make up for the gap...more

WilmerHale

Public Company Stock Option Repricings: A Primer

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Stock options are often a significant, and critical, component of a public company’s compensation and benefits programs as they align the interests of employees and stockholders—when the company’s stock price increases,...more

WilmerHale

Commonly Considered Option Program Enhancements: Part IV - Employee Loans To Purchase Shares

WilmerHale on

Consider this fairly typical situation. Four years ago, employee Emma was granted an incentive stock option (ISO) to purchase 100,000 shares with an exercise price of $0.86 per share. Emma’s award is fully-vested and she...more

WilmerHale

Commonly Considered Option Program Enhancements: Part III - Granting Options with Extended Post-Termination Exercise Periods

WilmerHale on

In this four-part series, we explore several of the most commonly-considered option program enhancements emerging companies may consider as they strive to make their stock option programs as compelling as possible to recruit...more

WilmerHale

Commonly Considered Option Program Enhancements: Part II - Early Exercisable Stock Options

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In the first part of this four-part series, we provided a high-level summary of stock option basics. In this second installment, we build on those basics and begin our exploration of stock option program “enhancements” by...more

Orrick, Herrington & Sutcliffe LLP

UK Employee Share Incentive Plans July 6 HMRC Reporting Deadline

Companies that award shares, options or other securities to UK employees, directors or officer holders need to be aware of the July 6 deadline to submit an annual return to HMRC. The requirement covers any form of equity...more

WilmerHale

Commonly Considered Option Program Enhancements: Part I - Introduction and Stock Option Basics

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This blog is the first post in a four-part series. Part I will provide a high-level summary of stock option basics....more

Goodwin

Deadline Approaching for Reporting 2022 ISO Exercises and ESPP Transfers

Goodwin on

Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees and former employees and send information filings to the IRS regarding exercises of incentive stock options (ISOs)...more

Goodwin

Key Compensation Considerations for Public Companies in a Market Downturn

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As a result of recent market trends, US public companies and their compensation committees face challenging decisions as they seek to maximize shareholder value while retaining and competitively incentivizing key employees....more

Holland & Knight LLP

Addressing Underwater Stock Options

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Given the significant decline in the stock prices of many companies over the past several months of 2022, a number of companies are reassessing their equity programs and considering repricing outstanding employee stock...more

Goodwin

Public Companies: Time to Consider Repricing Underwater Stock Options?

Goodwin on

​​​​​​​Given the recent volatility in the national markets, the stock prices of many publicly-traded companies have declined significantly, resulting in an increasing number of service providers holding underwater stock...more

Goodwin

Private Companies: Time to Consider Repricing Underwater Stock Options?

Goodwin on

​​​​​​​Given recent market trends, many private companies have  seen valuations decline significantly, resulting in an increasing  number of service providers holding “underwater” or “out of  the money” stock options. As a...more

Lippes Mathias LLP

How to Motivate Your Team with Equity Compensation: What Startup Companies Need to Know

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Cash-strapped startup companies often find themselves looking for creative ways to engage and retain qualified people. One common way is to offer different types of equity compensation. ...more

Latham & Watkins LLP

Amendments to Listing Rules Relating to Share Schemes of Hong Kong Listed Issuers

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The requirements under Chapter 17 of the Listing Rules applicable to share option schemes will also govern share award schemes under the amendments that will become effective 1 January 2023. Both share option schemes...more

Lowenstein Sandler LLP

What Non-US Startups Need to Know About Granting Stock Options

Lowenstein Sandler LLP on

Partners Dotan Barnea and Darren Goodman talk with Taryn Cannataro about what a startup outside of the United States should do if it is considering granting stock options to employees in the U.S. Such situations give rise to...more

Patterson Belknap Webb & Tyler LLP

Equity Compensation Highlight: Stock Options and Restricted Stock

Start-up and early stage companies commonly offer equity compensation to attract talent, encourage employee retention, and align company and employee interests on business objectives. There are several different types of equity...more

Foley & Lardner LLP

Leaving Your Job? Don’t Forget Your Stock Options…

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Stock options are how cash-starved tech, and life sciences companies large and small can most easily recruit and retain talent. Stock options are also an excellent tool for bigtech and bigpharma companies to align the...more

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