August 9, 2018
How to Conduct Your Annual Equity Plan Check-Up
– Liz Dunshee
This blog from Exequity’s Ed Hauder notes that for calendar-year companies, summer is the perfect time to review equity plans. His blog has a very detailed checklist of what to look at – here are the high-level categories:
1. Overall Plan Limits
2. Expected Retirement/Termination/Severance Grants & Forfeitures
3. Audit of Share Forfeitures, Tax Withholding and Option Exercises with Stock
4. Accounting Issues
5. Vesting Requirements
6. Director Awards & Limits
7. Expected Forms 4 & Forms 5
8. Compliance Check
9. Dilution/Burn Rate Analysis