Compensation Governance

Publicly-traded issuers losing (or about to lose) Emerging Growth Company (“EGC”) status will have to include a CD&A within their proxy statement.  Since CD&A disclosure significantly drives compensation design, issuers losing EGC status will need to consider various business points that will likely change their compensatory programs.  Such business points include: (i) memorializing a compensation

Determining the “date of grant” of an equity award is important if the issuer desires accurate accounting charges and compliance with applicable tax laws.  Though such determination is typically straight forward, there are three common situations where identifying the date of grant could become more complex.  Addressing these three factual scenarios is this “Tip of the Week.”
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Privately-held companies anticipating an IPO have a unique “one-time” opportunity to design their compensatory programs in a way that creates flexibility after the company becomes publicly-traded.  Please join us on September 13, 2018, at 10:00 CT where we will discuss various design structures, including: (i) emerging growth company considerations relevant to compensation structures, (ii) thoughts from institutional shareholders, (iii) equity incentive plan designs that can help to preserve the share reserve of the equity plan long after the effectiveness of the S-1 registration statement, (iv) design issues with respect to executive contracts, and (v) other compensatory issues (e.g., co-registration rights, rollover of profits interests, etc.).  Click here to register: Planning for an IPO: Compensation Considerations (Phase I of II).  And as always, our monthly webinar series is FREE.
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