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Executive Compensation › Stock Options › Internal Revenue Code (IRC)

Pillsbury - Propel

Equity Compensation Primer: ISOs v. NSOs

Pillsbury - Propel on

Many early-stage companies give employees, consultants, advisors, board members and other service providers (referred to as “service providers”) an opportunity to own a stake in the company through the grant of compensatory...more

DLA Piper

Tax Considerations for Public Company Equity Incentive Awards

DLA Piper on

This is the third part of a series covering certain securities law, corporate governance, and tax considerations related to stock options and restricted stock unit (RSU) awards granted by public companies....more

Sheppard Mullin Richter & Hampton LLP

2022 Year-End – A Few Executive Compensation Income Tax Reminders

Sheppard Mullin Richter & Hampton LLP on

With the holidays in full swing and less than one week remaining in 2022, we wanted to pass along a few compensation income tax related stocking stuffer reminders in connection with the year-end for which companies and/or...more

Bracewell LLP

SEC Continues Its Focus on Executive Compensation

Bracewell LLP on

In its latest move to press for stronger regulation of executive compensation, on November 29, 2021, the U.S. Securities and Exchange Commission announced staff accounting guidance on share-based executive compensation awards...more

Troutman Pepper Locke

Potential Benefits and Hurdles of New Rule Affecting Private Company Equity Award Grantees - Tax Update Volume 2019, Issue 1

Troutman Pepper Locke on

A much-touted change in employee compensation was instituted by the Tax Cuts and Jobs Act of 2017, but whether it will be a much-used election remains to be seen. ...more

Sheppard Mullin Richter & Hampton LLP

Thanksgiving Tax Frenzy – New Tax Bill Proposes Executive Compensation Changes That Could Derail Deferred Compensation and Stock...

Sheppard Mullin Richter & Hampton LLP on

Congress has been in a frenzy to try and get new tax legislation passed by Thanksgiving, and members of the House and Senate would presumably rather be enjoying a feast rather than drafting and analyzing additional tax...more

Akin Gump Strauss Hauer & Feld LLP

Tax Cuts and Jobs Act

Akin Gump Strauss Hauer & Feld LLP on

On November 2, 2017, the Committee on Ways and Means of the U.S. House of Representatives released its tax reform bill titled the Tax Cuts and Jobs Act (the “House Bill”). On November 6, 2017, Kevin Brady, Chairman of the...more

Wilson Sonsini Goodrich & Rosati

Tax Cuts and Jobs Act Proposes Sweeping Changes in Compensation and Benefit Taxation

Wilson Sonsini Goodrich & Rosati on

On November 2, 2017, Congressman Kevin Brady of Texas, Chairman of the House Ways and Means Committee, introduced the Tax Cuts and Jobs Act (the "Proposed Bill") in the U.S. House of Representatives. The Proposed Bill...more

Bracewell LLP

Modifications to Code Section 409A Regulations

Bracewell LLP on

On June 22, 2016, the Internal Revenue Service published proposed regulations under Internal Revenue Code Section 409A, which applies to non-qualified deferred compensation plans and arrangements. The proposed regulations are...more

King & Spalding

Know Your Limits! Section 162(m) and Excess Equity Grants

King & Spalding on

In the past few years there has been an uptick in stockholder derivative litigation related to equity compensation granted to named executive officers that exceed the plan share limits. The claims against the companies...more

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