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Section 16(b): The Short-Swing Profit Rule
May 1, 2024

Very few people would disagree that insider trading is not a serious ethical breach and threat to market fairness. Section 16(b) of the Securities Exchange Act of 1934 combats this by enforcing strict regulations against what is known as "short swing" trading by company insiders
How Market Turbulence of the Last 3 Years Has Changed Equity Plan Design
May 1, 2024

Explore how public and private companies are managing equity so that early-stage private companies can validate their approaches and late-stage private companies can earmark the trends of public companies to stay competitive.
Moving the Needle on Broad-based Equity
Apr 24, 2024

Trends in how public companies offer equity to lower ranking employees and an intriguing idea to encourage broad-based equity programs.
Best Way to Prepare For an Exit? Get Your Cap Table Right From The Start!
Apr 24, 2024

There is a lot of material on IPO and transaction readiness that may give you the answers you are looking for. This article, however, is not your traditional piece on the subject, but if you bear with me, you may find that it offers the advice you truly need.
Disqualifying vs Qualifying: ESPPs
Apr 17, 2024

Qualified section 423 ESPPs give employees the opportunity to obtain preferential treatment as it relates to the taxation of their awards, assuming they are disposed of in a qualifying disposition.
4 Trends in Trading Blackout Periods
Apr 10, 2024

The use of trading windows is nearly universal at public companies. Here are four trends in blackouts, including which employees and transactions are subject to blackout and how long trades are prohibited.
A Guide to 409A Valuations for Startups
Apr 10, 2024

A 409A valuation sets the strike price for common shares typically awarded to employees as part of ESOP(employee benefit plan). While businesses often undergo various valuations, the 409A valuation is specifically for establishing safe harbor status with the IRS.
Equity Management Challenges in Global Market Expansion
Apr 4, 2024

Expanding into a new market is a crucial stepping stone for any business. Capitalizing on growth opportunities and seeking to win market share from competitors is an exciting step, but entering a new territory also creates challenges for those responsible for equity and cap table management.
Disqualifying vs Qualifying: ISOs
Apr 3, 2024

Tax-qualified awards, like ISOs, give employees the opportunity to obtain the best possible tax treatment on their awards, subject to their type of disposition.