The Case for an ESPP at IPO Guide
Pre-IPO is a unique and exciting time in the lifecycle of a company, and with careful planning companies can take advantage of that to maximize their ESPP.
Accounting for Performance Awards
As more and more companies grant performance equity, understanding the valuation and accounting impacts of these awards becomes more and more essential. This article will outline the key points to consider when accounting for performance equity awards.
Retirement Eligible Employees and “Implicit” Holding Periods
Employees with equity awards are often vested (for accounting purposes) as soon as they become retirement eligible. If delivery of the awards occurs after the retirement eligibility date, there is an implied holding period and the fair value of the awards should be discounted. Make sure to take advantage!