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In recent years, equity compensation programs have increasingly been using restricted stock units (RSUs).  A manufacturing company recently made news when it granted RSUs worth millions of dollars to thousands of its employees in connection with its IPO.  Statistics show the trend toward RSUs is widespread.  In a recent survey of 325 companies, 72% reported using RSUs in their long-term incentive compensation programs compared to only 37% ten years earlier.[1]  At the same…
While there are many differences between large and small employers when it comes to executive compensation, one common issue confronted by employers of varying sizes is how to set the exercise price of stock options. Having a sound process for setting the price is important because flawed procedures can have far-reaching and costly tax implications for both the employer and the employee.…