Gain the knowledge needed to leverage incentive stock options, fostering a mutually beneficial relationship between the company and its workforce.
Stock-based compensation is a very popular way for employers to incentivize employees and other service providers, align interests, and provide a tangible stake in the growth and success of the business. Incentive stock options are a common tool for this purpose, but are often misunderstood and are subject to several requirements that must be satisfied for the award of incentive stock options to provide the desired benefit to the employee. This presentation will address the different forms of stock-based compensation and will help those individuals responsible for determining how to compensate employees better understand how incentive stock options can serve as an attractive form of compensation and the many requirements that must be satisfied to effectively provide incentive stock options to employees.Learning Objectives
- You will be able to understand and identify different types of equity compensation.
- You will be able to define what constitutes an Incentive Stock Option and understand the specific requirements that must be met for a stock option to qualify as an Incentive Stock Option.
- You will be able to identify the differences between Incentive Stock Options and Nonqualified Stock Options.
- You will be able to address the effect of changes in control and other transactions on Incentive Stock Options.
Agenda
Introduction
Stock Options Generally
Incentive vs Non-Qualified Stock Options
- Special Rules for Isos
- ISO Tax Treatment
- Holding Period
ISOs and M and A
Code Section 409A
Possible Traps for the Unwary
Q and A
Speakers
Andrew L. Oringer,
Dechert LLP- Partner at Dechert LLP and is co-chair of the firm’s ERISA and Executive Compensation Group and leads the firm’s national fiduciary practice in New York
- He counsels clients on their employee benefit plans and programs, benefits-related tax matters, and fiduciary issues arising in connection with the investment of employee benefit plan assets
- His practice includes advising clients regarding ERISA and employee benefits generally, including 401(k) and other retirement plans as well as medical and other welfare plans
- His advice to clients encompasses all aspects of corporate transactions and initial public offerings in which benefits and compensation issues play a central part
Stefan P. Smith,
Locke Lord LLP- Partner at Locke Lord LLP
- Has extensive experience in employee benefits and executive compensation law
- Works with both public and private entities to establish and ensure the continued compliance of tax-qualified defined contribution and defined benefit retirement plans, including 401(k)/profit-sharing plans, traditional defined benefit plans, money purchase plans, employee stock ownership plans, and cash balance plans
- Assists with employee benefit matters arising during mergers and acquisitions and works with all forms of health and welfare plans and executive and equity-based compensation, including incentive and nonqualified stock options, restricted stock awards, stock appreciation rights, employee stock purchase plans, phantom equity, performance unit and bonus plans, SERPs and other excess benefit plans, and nonqualified deferred compensation plans
Who Should Attend
This live webinar is designed for human resource managers, benefits administrators, payroll managers, personnel managers, employee relations managers, accountants, controllers, CFOs, business owners and managers, presidents and vice presidents.
