10.4 T+1: the increased imperative for automation

In the face of tightening settlement time regulations, including the imminent US T+1 requirements, our expert panel, featuring Fidelity, and representatives from Deloitte US and Deloitte Canada, invites you to explore the imperative of establishing an automated and efficient end-to-end processing system for equity transactions. Drawing from their experiences with companies boasting complex remote work policies, mobility programs, and diverse equity awards, the panel unveils insights into challenges, lessons learned, and leading practices in achieving process efficiencies from grant to global payroll instructions. Dive into discussions covering broker and HR systems requirements, data exchange challenges, collaboration with payroll, and the pivotal role of enhancing employee experience.

KEY LEARNING POINTS:

  • Understand the challenges posed by evolving regulations, such as the US T+1 requirements and SEC Rule 15c6-2
  • Explore strategies employed by Airbnb, Nike, and Fidelity Investments in achieving automated and efficient end-to-end processing of equity transactions
  • Gain insights into planning ahead for common surprises and anticipating the impact of upcoming changes in regulations, ensuring a seamless automation process

 

CPE CREDIT: 1.0
Field of study: Specialized Knowledge
Level: 0
Delivery method: Group internet-based
Advanced preparation: None

CEP CONTINUING EDUCATION CREDIT (CE): 1.0

*CPE credits are provided for live webcasts only. Please visit our Continuing Education and Event Policies pages for more information.

Speaker/Author

Jerome Tresallet, Deloitte 
Katie Lyons, Fidelity

 

Event date
Thursday, 11 Apr 2024, 12:45 - 13:35
Country
Breakout series
Location
Germantown 2

9.3 Navigating global tax education challenges

Join this panel of tax and communication experts as they delve into the intricacies of global tax education. This professional session will unveil essential tools, best practices, and effective approaches for educating employees worldwide. Despite the complex landscape, the session provides insights into crafting sophisticated strategies tailored to enlighten diverse audiences on tax matters. Explore how to strike the right balance between comprehensive information and practicality. Attendees will gain valuable knowledge on simplifying the complexities associated with global tax education.

KEY LEARNING POINTS:

  • Best practices for implementing global tax education
  • Essential tools to streamline complex topics for diverse audiences
  • Strategies for effectively educating employees at all levels

 

CPE CREDIT: 1.0
Field of study: Specialized Knowledge
Level: 0
Delivery method: Group internet-based
Advanced preparation: None

CEP CONTINUING EDUCATION CREDIT (CE): 1.0

*CPE credits are provided for live webcasts only. Please visit our Continuing Education and Event Policies pages for more information.

Speaker/Author

Jen Francis, Aon
Jennifer Thomas, ServiceNow
Andrew Cecchetti, Capri Holding Limited 
Blake Eisenburg, Aon

Event date
Thursday, 11 Apr 2024, 11:00 - 11:50
Country
Breakout series
Location
Germantown 1

7.2 A deep dive into share-based compensation accounting

Join a panel of accounting experts as they demystify ASC 718, offering a comprehensive overview of share-based compensation accounting impacts. Whether you're new to the field or seeking a deeper understanding, this session covers the fundamentals, including valuations, compensation expense, disclosures, deferred tax assets, and dilutive earnings per share. Joining the discussion will empower you to confidently round up the right team members for effective solutions in stock plan management. This insightful session ensures that, armed with a thorough grasp of ASC 718, your future discussions with financial reporting teams will be not only more productive but also informed by a nuanced understanding of share-based compensation accounting.

KEY LEARNING POINTS:

  • Gain insights into the key aspects of ASC 718, covering valuations, compensation expense, disclosures, deferred tax assets, and dilutive earnings per share
  • Understand how to navigate the complexities of share-based compensation accounting impacts, empowering you to assemble effective stock plan management teams
  • Learn how a comprehensive understanding of ASC 718 improves the productivity and effectiveness of discussions with financial reporting teams

 

CPE CREDIT: 1.0
Field of study: Accounting 
Level: 0
Delivery method: Group internet-based
Advanced preparation: None

CEP CONTINUING EDUCATION CREDIT (CE): 1.0

*CPE credits are provided for live webcasts only. Please visit our Continuing Education and Event Policies pages for more information.

Speaker/Author

Raenelle James, Equity Methods 
Tommy Swindle, FGE, UBS
Garry Devine, Amgen 

Event date
Wednesday, 10 Apr 2024, 16:25 - 17:15
Country
Breakout series
Location
Midtown 1

6.4 Optimizing global equity plans for talent retention and an employee-centric workforce

A comprehensive exploration led by an expert panel, dissecting the complexities of equity compensation programs across diverse regions. Delve into the influential factors guiding the offering of tax-qualified plans in North America, Europe, the Middle East, and Asia-Pacific. Hear firsthand from two issuing companies as they uncover the regulatory and tax considerations specific to each jurisdiction and share their decision-making processes and strategies for communicating equity compensation programs across countries. Assess the current participation scenario and gain valuable perspectives as the panel discuss future changes they are contemplating.

KEY LEARNING POINTS:

  • Explore the factors shaping tax-qualified plan offerings in diverse geographical areas
  • Uncover the unique intricacies of regulatory and tax considerations in each jurisdiction
  • Gain insights into clients' decision-making processes and explore anticipated future changes in equity compensation programs

 

CPE CREDIT: 1.0
Field of study: Specialized Knowledge
Level: 0
Delivery method: Group internet-based
Advanced preparation: None

CEP CONTINUING EDUCATION CREDIT (CE): 1.0

*CPE credits are provided for live webcasts only. Please visit our Continuing Education and Event Policies pages for more information.

Speaker/Author

Zackary Crumpton, Computershare
Aimee Soodan, Baker McKenzie
Rachel Ulep, eBay
Fiona Doran, Computershare

Event date
Wednesday, 10 Apr 2024, 15:25 - 16:15
Country
Breakout series
Location
Germantown 2

4.4 Equity plan data considerations and action plans for mergers and acquisitions

An expert panel, seasoned in navigating corporate transitions, will explore critical considerations of equity plans amid mergers, acquisitions, and spinoffs, such as the post-transaction treatment of outstanding awards, ensuring equity and managing excise tax exposure. Join them in unraveling key accounting and data intricacies, and discover actionable insights to sidestep administrative nightmares.
Don't miss this opportunity to learn from the seasoned experts as they share invaluable strategies for navigating the complex landscape of equity plans in corporate transformations.

KEY LEARNING POINTS:

  • Navigate the post-transaction treatment of outstanding equity awards
  • Ensure fairness in equity distribution during corporate restructuring
  • Manage and mitigate excise tax exposure effectively

CPE CREDIT: 1.0
Field of study: Specialized Knowledge
Level: 0
Delivery method: Group internet-based
Advanced preparation: None

CEP CONTINUING EDUCATION CREDIT (CE): 1.0

*CPE credits are provided for live webcasts only. Please visit our Continuing Education and Event Policies pages for more information.

Speaker/Author

Michael Mauro, insightsoftware
Liz Stoudt, Infinite Equity
Sara Anderson, Thermofisher Scientific

Event date
Wednesday, 10 Apr 2024, 12:45 - 13:45
Country
Breakout series
Location
Germantown 2
NEWS
26 September 2023
THERE'S ANOTHER GENDER PAY GAP: STOCK OPTIONS
article

SOURCE: Wall Street Journal

Trending now
Cash deferral
Choice plans
Discount shares
Employee stock purchase plans (ESPP)
Equity deferral
Executive plans
Non-qualified plans
Performance cash
Performance shares
Restricted shares
Save as you earn (SAYE)
Share incentive plans (SIP)
Stock appreciation rights (SAR)
Stock options
UK and Channel Islands
USA

Women often don’t know what to ask for, experts say. And companies don’t tell them.

READ THIS ARTICLE

NEWS
20 September 2023
JAPANESE COMPANIES WARM UP TO EMPLOYEE STOCK INCENTIVES
article

SOURCE: Reuters

Design and strategy
Trending now
Cash deferral
Choice plans
Discount shares
Employee stock purchase plans (ESPP)
Equity deferral
Executive plans
Non-qualified plans
Performance cash
Performance shares
Restricted shares
Save as you earn (SAYE)
Share incentive plans (SIP)
Stock appreciation rights (SAR)
Stock options
Japan

ANA Holdings plans to offer $60 million worth of shares to 70% of its 45,000 employees as an employee retention strategy and compliance with regulatory requests in Japan. This follows a trend among Japanese companies like Omron and Sony. Employee share incentives aim to align interests, boost stock prices, and address labor shortages while improving corporate value. Despite their increasing popularity, labor laws limiting stock incentives have hindered their wider adoption in Japan. Legal flexibility could accelerate their adoption.

READ THIS ARTICLE

NEWS
12 September 2023
WHEN IT COMES TO COMPENSATION, MORE EQUITY ISN'T ALWAYS BETTER
article

SOURCE: Harvard Business Review

Communications
Design and strategy
Private and pre-IPO companies
Cash deferral
Choice plans
Discount shares
Employee stock purchase plans (ESPP)
Equity deferral
Executive plans
Non-qualified plans
Performance cash
Performance shares
Restricted shares
Save as you earn (SAYE)
Share incentive plans (SIP)
Stock appreciation rights (SAR)
Stock options
USA

The authors research found that people often overestimate the value of stock options when assessing a startup job offers. They incorrectly believe that a higher number of shares translates into superior compensation even when it doesn’t. Five steps can help you avoid this mistake.

READ THIS ARTICLE

NEWS
14 September 2023
STOCK-BASED COMPENSATION GUIDE
article

SOURCE: PwC

Finance, tax and accounting
Cash deferral
Choice plans
Discount shares
Employee stock purchase plans (ESPP)
Equity deferral
Executive plans
Non-qualified plans
Performance cash
Performance shares
Restricted shares
Save as you earn (SAYE)
Share incentive plans (SIP)
Stock appreciation rights (SAR)
Stock options
USA

PwC's updated Stock-based compensation guide covers accounting principles, measurement, vesting, expense attribution, and classification for stock-based compensation, with insights and references to FASB guidance.

READ THIS ARTICLE

NEWS
19 September 2023
FOCUS: STOCK COMPENSATION FOR EMPLOYEES, SYSTEM SUPPORT ESSENTIAL FOR SPREAD IN JAPAN
article

Ritsuko Shimizu, Makiko Yamazaki

Design and strategy
Cash deferral
Choice plans
Discount shares
Employee stock purchase plans (ESPP)
Equity deferral
Executive plans
Non-qualified plans
Performance cash
Performance shares
Restricted shares
Save as you earn (SAYE)
Share incentive plans (SIP)
Stock appreciation rights (SAR)
Stock options
Japan

 

The article holds a discussion of how employees in Japan now able to access stock compensation as well as the executives in an attempt to increase productivity. 

READ THIS ARTICLE