Shareholders, Securities and Exchange Commission (SEC), Stock Options

Understanding Item 402(x) of Regulation S-K

Holland & Knight LLP on 3/27/2025

Item 402(x) of Regulation S-K, introduced by the U.S. Securities and Exchange Commission (SEC) on Dec. 14, 2022, and effective for 2024 proxy statements, requires that public companies disclose detailed information about...more

Unlocking the Power of Equity-Based Incentive Compensation: Basics of Nonqualified Stock Options and Stock-Settled Stock...

Foley & Lardner LLP on 7/18/2024

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

SEC Adopts Amendments Requiring Disclosure of Issuer Share Repurchases

Keating Muething & Klekamp PLL on 5/8/2023

On May 3, 2023, the Securities and Exchange Commission adopted amendments to Item 703 of Regulation S-K which were proposed in December 2021 as part of the SEC’s goal of “improving the quality, relevance and timeliness” of...more

Addressing Underwater Stock Options

Holland & Knight LLP on 9/29/2022

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

Repricing Underwater Options

White & Case LLP on 5/16/2022

In this time of market volatility, White & Case LLP partners Colin Diamond (Chair of US Public Company Advisory) and Henrik Patel (Global Head of Employment, Compensation and Benefits) address the securities law, tax and...more

Can A Corporation Issue Shares That Are Convertible At Its Own Option?

Allen Matkins on 4/14/2021

May a California corporation issue shares that are convertible ex proprio motu into shares of any other class or series or any other of its securities? The answer is "yes" but only if that right is provided in the articles...more