This article is the second in our series on equity-based compensation intended to assist employers with answering a common question: What type of equity compensation award is best for our company and our employees?...more
7/18/2024
/ Documentation ,
Equity Compensation ,
Fair Market Value ,
Future Tax Treatment ,
Incentives ,
Income Taxes ,
Privately Held Corporations ,
SAR ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Shareholders ,
Stock Options ,
Stockholder Agreements ,
Stocks ,
Tax Code
Stock option grant practices have been the subject of recent guidance from the Securities and Exchange Commission (SEC), and continue to be scrutinized by various parties for compliance with the tax requirements of the...more
5/19/2022
/ Best Practices ,
Compliance ,
Grants ,
IRS ,
Nasdaq ,
Privately Held Corporations ,
Publicly-Traded Companies ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Securities Exchange Act of 1934 ,
Stock Options ,
Valuation
Options to purchase stock of an employer continue to be a popular form of equity-based compensation, particularly among start-ups and other privately-held companies.
...more
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
6/6/2018
/ Employee Benefits ,
Employee Stock Purchase Plans ,
FICA Taxes ,
Income Taxes ,
IRC Section 83(b) ,
Qualified Restricted Stock Units (RSUs) ,
Restricted Stocks ,
Section 409A ,
Stock Options ,
Tax Favored Programs ,
Wage and Hour
While there are many differences between large and small employers when it comes to executive compensation, one common issue confronted by employers of varying sizes is how to set the exercise price of stock options....more