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Most Recent Posts
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Supreme Court: Railroad Company Stock Options Aren’t Taxable for RRTA Purposes
Jun 27, 2018
The U.S. Supreme Court rules that stock options issued to railroad company employees are not subject to tax for RRTA purposes (clarification added). -
Withholding Requirements for Non-US Directors
Jun 18, 2018
When nonemployee directors reside outside the United States, companies may have to withhold US federal income tax on compensation paid to them. -
Withholding for Outside Directors—Pennsylvania-Style
Jun 11, 2018
A new law in Pennsylvania could require companies to withhold PA personal income tax on compensation paid to nonresident outside directors and other nonemployees. -
Rule 701 Enforcement Action
May 21, 2018
It’s not often that Rule 701 makes the news, but it did earlier this year when the SEC brought an enforcement action over a private company’s failure to comply with the requirements of the rule. -
Use Caution When Modifying Options and Performance Awards
Apr 30, 2018
We all know that modifications to equity awards have consequences. At the moment, however, modifying outstanding stock options and performance awards might have more significant implications than is usually the case. -
Performance Awards and the ISS Burn Rate Calculation
Feb 26, 2018
For today’s blog entry, Barbara Baksa continues her series on ways to count performance award and takes a look at how performance awards are included in the ISS burn rate calculation. -
Should You Keep or Implement an ESPP?
Feb 2, 2018
If you have an ESPP, you may be wondering how it stacks up compared to those of your peers. If you don’t have an ESPP, your company might be entertaining the idea of implementing one. In today’s blog, we’ll look at some ESPP trends from the NASPP/Deloitte’s 2017 Domestic Stock Plan Administration Survey in an attempt to answer the question: Should you keep or implement an ESPP? -
Mind the Gap: GAAP vs Non-GAAP Metrics for Incentive Plans
Oct 4, 2017
Takis Makridis of Equity Methods explains why non-GAAP metrics are a hot topic these days, why you should consider them for your incentive plan, and what you need to watch out for. -
Our Company Is In Play: What To Do Before and After The Transaction
Sep 4, 2017
Our Company Is In Play: What To Do Before and After The Transaction

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