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Written By: infiniteequity
280G and Performance Awards

280G and Performance Awards: Full Value, Time-Based Value, or Somewhere in Between?

Key takeaways A performance award's 280G treatment turns on what conditions remain outstanding at the moment of the change in control, not its label. If...
Improving the Time-Based RSU The Case for the Price-Protected RSU

Improving the Time-Based RSU: The Case for the Price-Protected RSU

Over the past two decades, time-based restricted stock units have become the dominant form of equity compensation for late-stage private and public companies. Their rise...
When Does 280G Become a Problem in Transactions

When Does 280G Become a Problem in Transactions?

Section 280G becomes a problem when executive compensation arrangements aren't evaluated for excise tax exposure until late in a transaction — typically during diligence or...