News & Analysis as of

Employee Stock Purchase Plans Employer Liability Issues

Bradley Arant Boult Cummings LLP

How to Protect Your ESOP from Lawsuits Over Cash Holdings

At least four lawsuits have recently been filed against employee stock ownership plan (ESOP) fiduciaries alleging a failure to prudently invest cash held in the ESOP trust. While scrutiny of investments in company stock has...more

Sheppard Mullin Richter & Hampton LLP

Reminder about Annual ISO/ESPP Reporting in January 2025 and New Section 83(b) Election Form

Annual Reporting on ISO/ESPP Transactions - As originally discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require...more

Bradley Arant Boult Cummings LLP

Employee Stock Ownership Plans for Construction Companies: Part 3

Following up on our prior blog posts (here and here) regarding employee stock ownership plans (ESOPs) generally for constructions companies, as well specific issues for consideration, this blog post evaluates the pros and...more

BCLP

UK HR Two Minute Monthly: September 2023

BCLP on

Our September update includes cases on whether a transgender employee was discriminated against for being subject to a “gender specific” insult, the extent to which employers should enquire about employees’ disabilities in...more

Miller Nash LLP

Tech Layoffs Give Employers and Employees Important Reminder to Review Equity Compensation Terms

Miller Nash LLP on

The end of 2022 and the beginning of 2023 have been filled with news of tech layoffs, including the notable FAANG companies (Meta, Apple, Amazon, Netflix, Alphabet) and smaller, privately held companies. The cause of these...more

Sheppard Mullin Richter & Hampton LLP

Reminder to Perform Annual ISO/ESPP Reporting in January 2019

As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require employers to annually furnish each employee who exercised...more

Sheppard Mullin Richter & Hampton LLP

Reminder to Perform Annual ISO/ESPP Reporting in January 2018

As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require Employers to annually furnish each employee who exercised...more

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