The LathamTECH Podcast — Can RSUs Unlock Employee Equity?
Double Vesting Restricted Stock Units
In the recent Wigdor v Facebook Canada Ltd. and Meta Platforms, Inc., 2025 ONSC 4051 decision (the “Decision”), which has not yet been reported, the Ontario Superior Court of Justice upheld the enforceability of restricted...more
For several years, the French Supreme Court has been uncertain regarding the inclusion of stock options and restriction stock units (RSUs) in the termination indemnities (severance and notice period payment) calculation base....more
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
• Now that the IRS has issued additional guidance on the practical considerations of the election to defer compensation allowed by Section 83(i) of the Internal Revenue Code of 1986, as amended, it has become clearer that...more