If a plan allows for retirement-eligible award holders to continue to earn their awards after retirement, what initially looks like a performance condition could actually be a “non-vesting” condition under IFRS 2. Non-vesting conditions should be considered in the estimation of fair value and could drastically lower your company’s expense.

ITA’s New Position on Double-Trigger Acceleration: What It Means for Your Equity Plans
After years of uncertainty, the Israeli Tax Authority (ITA) has confirmed that double-trigger RSU acceleration provisions are fully compatible with Section 102(b) capital gains tax...