News & Analysis as of

Incentive Compensation Stock Options

Opportune LLP

Total Shareholder Return Plans: Accounting Implications & Valuation Assumptions

Opportune LLP on

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!

Bowditch & Dewey on

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

Stikeman Elliott LLP

Ontario Superior Court of Justice Awards Retired VP $1.8m in Damages for Incentive Compensation and Vacation Pay

Stikeman Elliott LLP on

The Ontario Superior Court of Justice’s decision in Boyer v. Callidus, 2024 ONSC 20 (“Callidus”) serves as a helpful reminder to employers of the importance of carefully drafting, documenting, and communicating contractual...more

Farrell Fritz, P.C.

Out of Control! What the Elon Musk Compensation Case Reminds Us about Transactions with Controlling Stockholders

Farrell Fritz, P.C. on

Process still matters.  That’s the main takeaway from the Delaware Court of Chancery’s 200-page opinion striking down Tesla’s 2018 incentive package awarded to Elon Musk.  The court rescinded the incentive package mainly...more

WilmerHale

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

WilmerHale on

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

Goodwin on

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

WilmerHale

Repricing Options: What Every Private Company Needs to Know

WilmerHale on

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

WilmerHale on

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

Pillsbury Winthrop Shaw Pittman LLP

Public Companies Required to Adopt Clawback Policies by December 1, 2023

All companies that have securities listed in the United States, including foreign and domestic companies, are required to adopt an executive compensation recoupment (a.k.a. “clawback”) policy by, in most cases, no later than...more

Latham & Watkins LLP

Reminder: Employers Must Report 2021 ISO and ESPP Transactions

Latham & Watkins LLP on

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

Bracewell LLP

SEC Continues Its Focus on Executive Compensation

Bracewell LLP on

In its latest move to press for stronger regulation of executive compensation, on November 29, 2021, the U.S. Securities and Exchange Commission announced staff accounting guidance on share-based executive compensation awards...more

Fenwick & West LLP

De-Mystifying the “Flip:” European Companies Coming to the US

Fenwick & West LLP on

There a lot of matters to consider when a European company decides it wants to open operations in the U.S., and one common structure for doing so is anecdotally known as a “flip”—inserting a U.S. corporation above a European...more

Lowenstein Sandler LLP

COVID-19: Focus on Executive Compensation

Lowenstein Sandler LLP on

The impact of the COVID-19 pandemic on the business community is unprecedented. Every company and executive is questioning the effects the disease will have on their business, employees, customers, and local and global...more

Gerald Nowotny - Law Office of Gerald R....

Nowotny on Death and Taxes Episode 6 Surfs Up Dude! High Tech Tax Solutions for High Tech Workers

Episode 6 is about tax planning solutions for the exercise of incentive stock options. ...more

Bennett Jones LLP

How COVID-19 Is Impacting Equity-Based Incentive Compensation

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The COVID-19 pandemic has had an unprecedented impact on the financial markets and stock prices. Through the spring of 2020, share prices have experienced extreme volatility and, in some cases, have traded at unforeseen...more

Bracewell LLP

2019 Incentive Stock Option & Employee Stock Purchase Plan Reporting

Bracewell LLP on

Now that 2020 is almost here, corporations should be aware of IRS reporting requirements regarding certain 2019 stock transactions with their employees. Section 6039 of the Internal Revenue Code of 1986, as amended (the...more

Opportune LLP

Total Shareholder Return Plans: Accounting Implications & Valuation Assumptions

Opportune LLP on

The use of total shareholder return (“TSR”) plans as a form of performance-based compensation continues to grow in popularity as energy companies look for more efficient ways to match executive pay with performance....more

Foley & Lardner LLP

Incentive Compensation That is Never Subject to Income Tax – Too Good to Be True?

Foley & Lardner LLP on

Clients frequently ask if they can provide incentive compensation to their employees and executives in a manner that gives them flexibility and drives performance, but receives coveted capital gains treatment. This usually...more

Seyfarth Shaw LLP

Be The Next Paul Newman - Give 100% Of Your Business To Your Private Foundation, Newman’s Own Style

Seyfarth Shaw LLP on

The “Bipartisan Budget Act of 2018” added the “Newman’s Own” exception to the private foundation excess business holdings rule, allowing business owners to make a charitable contribution of 100% of a business to their private...more

Fenwick & West LLP

Executive Compensation Alert: SEC Proposes “Clawback” Rules for Executive Compensation

Fenwick & West LLP on

On July 1, 2015, the Securities and Exchange Commission (the “SEC”) proposed rules directing the national securities exchanges (NYSE, NASDAQ, etc.) to create listing standards requiring listed companies to implement policies...more

Dorsey & Whitney LLP

Survey of Current Benefits Issues

Dorsey & Whitney LLP on

In This Presentation: - Affordable Care Act - Affordable Care Act: Fees and Taxes 2015 – Employer Shared Responsibility Fee - Forms for Reporting Fees - Retirement Plan Errors - Overview - Retirement Plan...more

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