Equity Award Modifications in Down Markets

On-Demand Webcast
Recorded on May 28, 2020

Some types of modifications see an uptick when the economy enters a recession. From adjusting the terms of equity held by terminated employees to restoring incentives for key talent, you can plan on needing to modify at some point. We’ll walk through the modifications that are most common during turbulent economic periods, with a look at the ASC 718 accounting and proxy treatment of each type. More specifically, we’ll discuss:

  • Extending the post-termination exercise window on stock options
  • Accelerating vesting for terminated employees
  • Resetting performance targets
  • Replacing one performance metric for another
  • Conducting an option exchange or PSU exchange
  • And more

This webcast qualifies CPAs and Certified Equity Professionals for 1.0 hour of CPE.

CPE Credits: 1.0 (available to live webcast attendees)
Field of Study: Specialized Knowledge
Program Level: Overview
Additional CPE details