Understanding the Administrative Impact of Retirement Provisions

Many companies give retirees special benefits in their equity plans without realizing how they impact accounting, taxation, and other equity administration functions. Learn about the common types of retirement provisions for a variety of award types, explore the concept of a "substantial risk of forfeiture" versus a plan's definition of vesting, and consider how these factors work together to impact plan administration, accounting, and taxation. 

Key questions this webinar will answer:

• What are the potential pitfalls of retirement provisions, such as accelerated expense recognition, early FICA taxation, or Section 409A penalties? 
  
• How can retirement provisions be structured to mitigate these accounting and tax implications? 
  
• What is the impact of retirement provisions on plan administration, including payroll, legal, finance, plan record-keeping and more? How can you coordinate amongst all stakeholders? 
  
• What are creative ways to address issues and how do other companies handle the challenges? 

NASPP Resources Mentioned During This Webinar

• Pros and Cons of Pro Rata vs. Full Payouts to Retirees
• Pros and Cons of Accelerating vs. Continuing Vesting Upon Retirement
• Five Things You Need to Know About W-2 Box 11

Continuing Education

This program qualifies for continuing education for Certified Equity Professionals (CEPs). Please keep a record of your attendance and refer to the CEP Institute standards to determine the amount of credit you can receive.