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Ten Things to Know About Qualified Equity GrantsDec 20, 2018
What you need to know about Section 83(i) and qualified equity grants in ten bullet points and less than 500 words. You won't find a more concise explanation! -
Don’t Miss this Important New Requirement for your ESPP!Dec 14, 2018
Emily Cervino of Fidelity Stock Plan Services explains how new rules for hardship withdrawals from 401(k) plans impact your ESPP. Make sure you're prepared! -
Section 162(m) and Negative Discretion, Part 2Nov 27, 2018
Does this common provision included in almost all performance awards make the awards ineligible for the grandfather under new Section 162(m)? -
Section 162(m), Material Modifications, and Acceleration of VestingNov 12, 2018
Is acceleration of vesting a material modification for purposes of Section 162(m)? The answer might surprise you. -
Insider Trading: The SEC's Interest in Social Media ActivityOct 25, 2018
A $40 million tweet and the SEC's solicitation of a social media monitoring solution. -
Getting Ready to Comply with the New Section 162(m)Oct 15, 2018
How the grandfather provision in the new Section 162(m), as amended under the Tax Cuts and Jobs Act, applies to stock compensation and why you're going to need to keep track of which awards are grandfathered for possibly many years to come. -
The Section 162(m) Grandfather and Material ModificationsSep 7, 2018
What is considered a material modification for purposes of the Section 162(m) grandfather provision under the Tax Cuts and Jobs Act? -
The Section 162(m) Grandfather and Negative DiscretionSep 5, 2018
Are performance awards that are subject to negative discretion grandfathered out of amended Section 162(m)? Here's what Notice 2018-68 says about it and how the language in the notice is being interpreted. -
Transitioning to ASU 2018-07Jul 16, 2018
ASU 2018-07 expands the scope of ASC 718 to cover awards issued to nonemployees. Six things you need to know about transitioning to the new standard.
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