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
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
The defense technology sector (“defense tech”) has experienced remarkable growth in recent years, with projections indicating continued expansion in the near future. This surge is largely driven by increased global defense...more
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
Equity-based compensation plays a pivotal role in attracting and retaining top talent and aligning employee incentives with an employer’s long-term success. By offering stock options, restricted stock units, or other forms of...more
Illinois Governor J.B. Pritzker has signed amendments to the Illinois Equal Pay Act (IEPA) that will require most Illinois employers to provide pay scales and benefits in job postings, and amendments to the Illinois Day and...more
The Los Angeles City Council will soon decide whether to adopt an initiative as an ordinance or refer it to voters for the 2024 ballot. If the initiative officially qualifies for the ballot, the Los Angeles City Council...more
An equity incentive pool is a pot of shares that are set aside for stock options or restricted stock to help a startup recruit, retain, incentivize and align key talent for long term value creation and success. Startup...more
What is an early exercisable stock option? An “early exercisable” stock option is like any other stock option awarded to an employee, consultant, director or other advisor, except that the holder may exercise the option...more
An incentive plan is a tool used to motivate and reward employees to grow a business and exceed goals. A common form of an incentive plan for startups is an equity incentive plan. An equity incentive plan rewards key...more
Two years here. Three years there. Another five somewhere else. Frequent job-hopping used to be a red flag, suggesting to prospective employers that a candidate was unfocused and disloyal. Originally published on...more
In many industries, it is common to pay incentives in the form of restricted stock options payable in the future if certain conditions are satisfied. In Exxon-Mobil v. Drennen, decided on August 29, 2014, the Texas Supreme...more
In this presentation: - Determine Appropriate “Starting Point” - Universe of Incentive Plans - Equity Linked vs. Equity Ownership Plans - Win New Business In An LPTA Environment - Conclusion...more
Section 457A of the Internal Revenue Code (the Code) generally restricts the ability of offshore funds and other entities domiciled in tax-indifferent jurisdictions to offer tax-advantaged deferred compensation to U.S....more
A recent ruling by Vice Chancellor Donald F. Parsons, Jr. caused me to ponder why a case involving alleged misstatements in a proxy statement filed with the Securities and Exchange Commission wasn’t immediately tossed out on...more