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Australian Treasury Introduces Draft Legislation to Simplify the Taxation and Securities Restrictions for Share-Based AwardsOct 1, 2021
The Australian Treasury proposes taxation and restricted law changes for employee share schemes. -
How to Size Relative TSR Grants with a Stub PeriodSep 16, 2021
Granting relative TSR awards after the start of the performance measurement period results in a "sub period" that can have an outsized impact on the award value, and, consequently, the grant size. Here’s how to ensure employees are treated fairly. -
PSUs and a $640,000 MistakeSep 14, 2021
A 2018 payout of PSUs to the CEO of Capital One resulted in a nearly $640,000 penalty levied this month by the FTC and DOJ. The Hart-Scott-Rodino Act is a trap for unwary executives; here’s what you need to know about it. -
Getting a Gauge on Grant PracticesSep 9, 2021
What discretionary authority do managers have over equity awards? And what controls govern the use of that discretion? -
SEC Committee Recommends Reforms to Rule 10b5-1 Trading PlansSep 3, 2021
An SEC committee recommends updates to Rule 10b5-1, paving the way for proposed rules as early as this fall. -
Do You Need a Policy to Address Shadow Trading?Aug 31, 2021
Can employees be prosecuted for trading in a competitor company’s stock? The SEC thinks so. -
Post-Insider Reporting, Part 2Aug 24, 2021
More questions and answers on Section 16 reporting for former insiders, plus an quick-reference table to keep handy. -
What Reporting Is Required for Former Section 16 Insiders?Aug 18, 2021
When officers and directors cease to be subject to Section 16, the rules governing which of their transactions are still subject to reporting are complicated. Make sense of them with this blog entry. -
Equity Disclosures: Calculating Weighted AveragesAug 13, 2021
The difference between simple and weighted averages explained, plus examples of how they applies to equity compensation disclosures.
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