Reminder For Corporations To Issue Annual ISO/ESPP Information Statements To...
Employers must furnish employees who exercised incentive stock options (“ISOs”) or sold or otherwise transferred shares acquired under an employee stock purchase plan (“ESPP”) during 2009 with a...
View ArticleTime for Corporations to Get Ready to Issue Annual ISO/ESPP Information...
In January 2011, Employers must furnish each employee who exercised incentive stock options (“ISOs”) or sold or otherwise transferred shares acquired under an employee stock purchase plan (“ESPP”)...
View ArticleReminder to Prepare for Annual ISO/ESPP Reporting in January 2012
Summary 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...
View ArticleReminder to Perform Annual ISO/ESPP Reporting in January 2013
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...
View ArticleChanges in the Wind for Rule 10b5-1 Trading Plans?
On December 28, 2012, the Council of Institutional Investors (CII) submitted a letter to the Securities and Exchange Commission (SEC) requesting that the SEC implement rulemaking to impose new...
View ArticleReminder to Perform Annual ISO/ESPP Reporting in January 2014
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...
View ArticleChanges on Horizon for Equity Compensation Plans as ISS Issues New Draft Policy
Recent announcements by Institutional Shareholder Services Inc. (“ISS”), a proxy voting advisor, indicate that publicly held U.S. companies may need to consider implementing certain modifications to...
View ArticleReminder to Perform Annual ISO/ESPP Reporting in January 2015
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...
View ArticleAs 2015 Proxy Season Looms, Companies Should Consider Scrutinizing Stock...
As discussed in our October 21, 2014 blog article, Institutional Shareholder Services Inc. (“ISS”), a proxy voting advisor, instituted changes in its process for evaluating equity incentive...
View ArticleBack To The Future – Should Stock Incentive Plans Impose Grant Limits on...
On April 30, 2015, the Court of Chancery of the State of Delaware rendered an important case decision in a procedural matter dealing with the equity compensation of non-employee members of a company’s...
View ArticleReminder to Perform Annual ISO/ESPP Reporting in January 2016
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...
View ArticleReminder to Perform Annual ISO/ESPP Reporting in January 2017
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...
View ArticleAt Last! Relaxation of Federal Securities Regulations for Private Company...
Many privately held companies rely on equity compensation awards (typically stock options) to recruit, retain and motivate key employees and other service providers. The issuance of such equity...
View ArticleThanksgiving Tax Frenzy – New Tax Bill Proposes Executive Compensation...
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...
View ArticleStartups Have Much To Be Thankful For – Senate Amendments to New Tax Bill...
As discussed in our November 14, 2017 blog post, Thanksgiving Tax Frenzy – New Tax Bill Proposes Executive Compensation Changes That Could Derail Deferred Compensation and Stock Options, the evolution...
View ArticleSenate Stays Up Late to Approve Tax Bill
Early in the morning on Saturday, December 2, 2017 (it was nearly 2 AM Eastern!), the Senate voted 51-49, drawn mostly along party lines, to pass its version of the tax reform bill described in our...
View ArticleCongressional Republicans Reach a Deal on Tax Bill
As an update to our previous blog post entitled, Senate Stays Up Late to Approve Tax Bill, dated December 5, 2017, the Senate and the House appear to have come to an agreement on the final version of...
View ArticleThe President Receives an Early Christmas Present: Congress Approves Landmark...
On Friday, December 15, 2017, Congress put forth a final version of the Tax Cuts and Jobs Act, which would signify the largest piece of tax legislation in over thirty years if signed into law. Early in...
View ArticleDelaware Supreme Court Imposes New Limits on Stockholder Ratification Defense...
In In re Investors Bancorp, Inc. Stockholder Litigation, No. 169, 2017, 2017 WL 6374741 (Del. Dec. 13, 2017), the Delaware Supreme Court limited the ability of directors to assert the stockholder...
View ArticleReminder 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...
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