A una acción de retener talento
What Non-US Startups Need to Know About Granting Stock Options
What Every Start Up Should Know About Stock Options
Common Equity Plan Pitfalls
Why is a 409A Valuation Important?
Early Exercise Stock Options
Nowotny on Death and Taxes Episode 6 Surfs Up Dude! High Tech Tax Solutions for High Tech Workers
Episode 26: Talking Tax Reform and Executive Comp
Corporation Tax – rates remain unchanged – 25% main rate (19% for profits up to GBP50,000 and a sliding scale between GBP50,000 and GBP250,000)....more
Significant and meaningful changes are coming in 2026 to the UK Enterprise Management Incentive (“EMI”) share option regime. The Chancellor of the Exchequer, announced that some of the limitations applying to EMI options will...more
Step into the world of high-stakes corporate intrigue with this episode of Wicked Coin, where hosts Diana Shaw and Tatiana Sainati are joined by special guest Ira Mirsky for a dive deep into the notorious Comverse Technology...more
The following is an excerpt from The Start-Ups & Emerging Companies Guidebook, a preliminary discussion on best practices and strategies for start-ups and emerging companies to easily leverage. You have a great idea for a new...more
Once you've decided that you want to take the leap of faith and start your own company, what should you do? In other articles, we have provided some practical tips for founders in starting and operating a company), but what...more
Incentive stock options (ISOs) are a form of equity compensation widely used by companies with employees who are subject to US taxes. Emerging and late-stage private companies alike frequently choose to issue ISOs because...more
Stock options issued by US-based startups typically allow the optionee to exercise the option within three months (or shorter) after a termination of employment not involving death or disability. Companies often ask us about...more
While companies consider ever more creative equity compensation structures to attract and retain talent, it is critical that they not lose sight of the fundamentals. And one of the most fundamental of fundamentals is that a...more
As we’ve previously said, equity compensation in general—and stock options in particular—is a critical component of any startup company’s ability to recruit and retain talent. But there is perhaps nothing quite as...more
Our employment law update for September covers a case on the limits of whistleblowing protection and fair dismissal procedures, an EAT decision on the consequences of delay in amending claims, and a High Court ruling on...more
Recognizing the continued evolution of global derivatives markets that has resulted from technological innovation in the United States and abroad, the CFTC issued its FBOT Advisory to provide regulatory clarity with respect...more
In a landmark legislative win for entrepreneurs, the “Big Beautiful Bill” was signed into law on July 4, 2025, overhauling how startups, founders, and early investors structure and grow their companies. Among the most...more
The regime sets new rules regarding the taxation of gains realized on the sale of securities held by employees or executives in the frame of management packages....more
Our Employee Benefits & Executive Compensation Group discusses the Internal Revenue Service’s long-awaited Form 15620 changes that enable service providers to file their Section 83(b) elections online....more
Tax law is an interrelated web of complex rules, and changes in one rule can impact compensation strategies for management and executives even if the change is to individual income tax calculation rules. Executives should...more
Executive employment relationships are rarely permanent. When an executive or other senior-level employee terminates employment, companies often must deal with difficult tax, equity, and benefits issues that arise in...more
In the recent Wigdor v Facebook Canada Ltd. and Meta Platforms, Inc., 2025 ONSC 4051 decision (the “Decision”), which has not yet been reported, the Ontario Superior Court of Justice upheld the enforceability of restricted...more
Equity incentive plans are a powerful tool for encouraging and rewarding a company’s employees and leadership, who may include prospective investors, through different kinds of equity interests and structures. Different...more
Many early-stage companies give employees, consultants, advisors, board members and other service providers (referred to as “service providers”) an opportunity to own a stake in the company through the grant of compensatory...more
A key step in forming a company is issuing equity to the Founder(s). This equity is commonly referred to as “Founder’s Stock.” When issuing Founder’s Stock, it is important to consider whether a vesting schedule should...more
Companies operating employee equity incentive arrangements in the UK, including companies incorporated or registered outside of the UK, are mandated to file an online annual return with HM Revenue & Customs (HMRC) no later...more
Terrell v. Kiromic Biopharma, Inc., No. 131, 2024 (Del. Jan. 21, 2025) - In a decision addressing the interpretation of waiver clauses within stock option agreements, the Delaware Supreme Court reversed the Court of...more
Businesses 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 Employment Related Securities (ERS) annual return to HM Revenue &...more
In its ruling dated March 19, 2025, the German Federal Labor Court (BAG)—in contrast to the two previous instances and contrary to its previous case law—deemed an expiry clause in general terms and conditions to be...more
Incentive programs like an employee stock option plan or a virtual stock option plan ("VSOP") are widely used by young technology companies ("Company") to reward and retain talent ("Beneficiaries"). A key feature in these...more