Incentivizing Employees with Phantom Equity
The LathamTECH Podcast — Can RSUs Unlock Employee Equity?
Current Executive Compensation Trends in Private Equity Transactions — Troutman Pepper Podcast
Imminent Shift: Preparing for the T+1 Settlement Impact on Equity-Based Compensation — The Consumer Finance Podcast
Equity Award Delegations for Publicly Traded Companies — The Consumer Finance Podcast
PODCAST: Williams Mullen's Benefits Companion - Using Equity Incentives to Attract and Retain Key Team Members
Revisiting Executive Compensation and Employee Incentive Plans
Startup Compensation: Tips to Avoid Liability and Keep Your Investors Happy
I-18- DC Update on Joint Employer and OT Issues, and Part 1 of an Expert Interview on Pay Equity Audits
Performance Based Equity Compensation
On March 6, 2026, the Division of Corporation Finance at the Securities and Exchange Commission (SEC) issued new and updated Compliance and Disclosure Interpretations (CDIs) for private and foreign companies issuing equity...more
On March 6, 2026, the staff of the SEC’s Division of Corporation Finance issued new and revised Compliance & Disclosure Interpretations (C&DIs) primarily addressing (i) exemptions for offers and sales of securities pursuant...more
Stock options are a valuable compensation tool in the tech sector because they can help attract talent when cash is limited, ensure incentives are tied to long-term company growth, and retain employees through time-based...more
In two recently published rulings, the German Federal Fiscal Court (BFH) has clarified its case law on ongoing payments from employee participation programs, thereby creating further legal certainty with regard to the...more
On February 27, 2026, the US Securities and Exchange Commission (SEC) adopted final amendments to its rules and forms to reflect the disclosure requirements of the Holding Foreign Insiders Accountable Act, which was signed...more
On February 3, the Delaware Supreme Court issued a critical decision for private equity (PE) sponsors and institutional employers in North American Fire Ultimate Holdings LP v. Doorly....more
ISS and Glass Lewis’s 2026 updates to their U.S. proxy voting guidelines apply to shareholder meetings held on or after February 1, 2026....more
On February 3, 2026, the Delaware Supreme Court reversed the Delaware Court of Chancery’s decision in North American Fire Ultimate Holdings LP v. Doorly, restoring a more traditional and predictable approach to evaluating...more
On January 30, 2026, the Delaware Supreme Court, sitting en banc, affirmed a settlement resolving excess compensation claims against non-employee director defendants but reversed and modified the portion of the settlement...more
It has been nearly 20 years since Internal Revenue Code Section 409A transformed the rules governing nonqualified deferred compensation (NQDC). Many employers updated written plan documents by the 2008 deadline—and haven’t...more
As part of their annual policy review cycles, Institutional Shareholder Services (“ISS”) and Glass Lewis & Co. (“Glass Lewis”) have released their compensation-related voting policy updates that will apply starting with the...more
On December 19, 2025, the Delaware Supreme Court overturned the rescission of Elon Musk’s 2018 Tesla compensation grant and instead awarded nominal damages and substantially reduced attorneys’ fees. The case stemmed from a...more
It sounds simple enough: a CPG (consumer packaged goods) startup wants to grow its retail footprint, and engaging an industry advisor seems like the answer. And the founder thinks they’ve identified just the right advisor for...more
Last month, I blogged several times about what ISS changed in its proxy voting guidelines for this proxy season. Now, ISS has updated its three sets of FAQs – consisting of Non-Compensation FAQs; Executive Compensation FAQs;...more
In this episode of Just Compensation, Megan Monson and Jessica I. Stewart join host Taryn E. Cannataro in discussing common treatments of outstanding stock options and other equity awards in transactions. The discussion...more
Institutional Shareholder Services (“ISS”) and Glass Lewis have published their Canadian benchmark policy guidelines for the 2026 proxy season. This year’s updates include clarifying changes to ISS’ guidelines relating to...more
“Early exercising” refers to exercising a stock option before it has fully vested, so you own the shares sooner (although they remain subject to the same vesting conditions as the stock option). For non-qualified stock...more
Global equity plans are complex, and their administration requires collaboration across multiple departments, including legal, human resources, payroll, and tax....more
The umbrella partnership real estate investment trust (“UPREIT”) structure, a cornerstone of the modern REIT industry, provides REITs with powerful tools for both property acquisitions and executive compensation. ...more
For startup founders seeking to reduce their potential tax exposure through a Section 83(b) election, timing matters. ...more
In 2025, many countries finalized regulations and released new guidance regarding global equity plans. Multinational companies should confirm whether their equity grant materials and plan administration align with such...more
Employers sponsoring equity incentive plans or tax-qualified employee stock purchase plans (“ESPP”) must fulfill certain year-end information reporting requirements under Section 6039 of the Code with respect to company stock...more
On December 19, 2025, the Delaware Supreme Court reversed the Court of Chancery’s decision rescinding Elon Musk’s 2018 Tesla compensation package, thereby restoring to Musk an award that is now worth more than $100 billion....more
Our Tech Sector thought leaders have pulled together their top predictions for the new year so that employers can get a running start to 2026....more
Employees frequently receive compensation in forms other than salary, commissions, or bonuses. Employers may instead offer equity in the company at which the employee works....more