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Tax-Advantaged Status of EMI Options is Now at Risk

United Kingdom, European Union - April 25 2018 EU State Aid approval for enterprise management incentive (“EMI”) plans expired on April 6, 2018, meaning that all EMI stock option grants (and...

Barbara Klementz, Nicole C. Calabro, Narendra Acharya, Valerie H. Diamond, Denise M. Glagau.


FASB Approves More Favorable Accounting Treatment for Non-Employee Equity Awards

USA - March 1 2018 The Financial Accounting Standards Board (FASB) recently approved the decision to apply ASC 718 the accounting treatment that applies to equity...

Victor Flores.


New Dismissal of Section 16 Officer Share Withholding Case

USA - February 28 2018 We have been following the progress of a number of plaintiff shareholder suits alleging Exchange Act Section 16(b) short swing profits based on...

Victor Flores.


IRS Publishes 2018 Withholding Guidance Including Supplemental Withholding Rates

USA - January 16 2018 On January 11, 2018, the IRS issued Notice 1036, which provides the percentage method tables for income tax withholding in 2018. Key developments...

Christopher G. Guldberg, Ajay Athavale, Narendra Acharya, Victor Flores, Anne G. Batter, Maura Ann McBreen.


Global Equity Services Calendar and Fiscal Year-End Annual Equity Awards Filings Chart

Global - January 11 2018 This chart is for general information only as it should not be relied on as advice. The filings and other reports contained herein are specific to...

Barbara Klementz, Aimee Soodan, Nicole C. Calabro, Brian K. Wydajewski, Lindsay A. Minnis, Narendra Acharya, Valerie H. Diamond, Denise M. Glagau.