Topic
Equity Awards
28 published works
Ogletree Deakins Insights
Global Compensation Plans: How to Spot Potential Issues in Bonuses, Equity, and Commissions
By By: Shirin (Aboujawde) Gudgin
Quick Hits Courts and labor authorities outside of the United States often look at how compensation is paid in practice, and local statutory entitlements can override the plan terms entirely.…
The CLS Blue Sky Blog
Value-Based CEO Equity Grants
By Jin Xu, Pengfei Ye, Cheng Zhang
Equity has become a dominant component of CEO compensation in the past three decades due to its ability to align the interests of managers and shareholders. Each year, a firm…
The Employer Report
10 Best Practices for Granting Global Equity Awards
By Denise Glagau, Barbara Klementz, Sinead Kelly, Brian Wydajewski, Aimee Soodan, Narendra Acharya, Kela Shang, Jen Kirk, Lindsay Minnis
US legislators and regulators are unleashing new compliance requirements for global equity programs at a dizzying pace and many companies are struggling to keep up. Global equity programs remain essential…
Employee Benefits
T+1 Settlement & Equity Award Tax Withholding
By Sheri Adler
Troutman Pepper Partner Sheri Adler recently joined Meredith Ervine on The Pay & Proxy Podcast from Compensation Standards, to discuss the upcoming shift to T+1 settlement and the impact on equity award…
Consumer Financial Services Law Monitor
Equity Award Delegations for Publicly Traded Companies
Please join Troutman Pepper Partners Chris Willis and Sheri Adler as they discuss recent developments in equity award delegations for public companies incorporated in Delaware. Sheri, a member of our…
The Employer Report
A Cautionary Tale: US Estate Tax May be Due on Equity Awards/Shares Held by Non-US Residents
Special thanks to co-authors Glenn Fox and Paul DePasquale. One of the biggest sleeper issues (in my opinion) for US companies when granting equity awards to non-US employees or other service providers…
The Employer Report
The Case for Not Mentioning Equity Awards in Offer Letters
In many cases, when a candidate is recruited, they offered a new hire grant of equity awards and (possibly) subsequent “refresh” grants. Depending on the company, this can be a significant…
Corporate and Securities Law
Chancery Considers Whether Acceptance of Equity Grant Violated Fiduciary Duties
In Knight v. Miller et al the Delaware Court of Chancery considered, among other things, whether the acceptance of an equity grant violated fiduciary duties. The case was before the…
The Employer Report
Annual Equity Award Filing Chart: Filing & Reporting Requirements for Global Employee Share Plans
Special thanks to guest contributors Narendra Acharya, Nicole C. Calabro, Denise M. Glagau, Sinead M. Kelly, Jennifer Kirk, Barbara Klementz, Lindsay A. Minnis, Aimee Soodan, and Brian K. Wydajewski. It…
Hall Benefits Law Blog
Restricted Stock Units (RSUs): Popularity Soars for Incorporation in Long-Term Incentive Compensation Programs
By Anne Hall
According to The Ayco Company’s October 2019 survey of 325 companies, restricted stock units (RSUs) now represent the most common type of equity award in the U.S. The survey showed…