woman pointing at stock chart and discussing equity grants with colleague

The SEC’s Guidance on Spring-Loaded Equity Awards

June 08, 2022

Episode Notes

What is spring-loading? (00:40)
Reminiscing about the option backdating scandal (4:58)
Summary of the SEC’s guidance (8:49)
Impact of SAB 120 on grant valuation (10:31)
Practical implications of SAB 120 (14:27)
Disclosures required for spring-loaded grants (19:06)
Tips to avoid inadvertently spring-loading equity awards (23:30)

Other Resources on This Topic

By Barbara Baksa
Executive Director

NASPP
By Takis Makridis
CEO

Equity Methods

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