Equity Award Modifications

Presented by: David Outlaw

Tuesday, June 11, 2019
10:00 AM PT / 1:00 PM ET

With unprecedented levels of executive turnover, M&A, and competition in the war for talent, equity awards are being modified left, right, and sideways.

But modifications are among the most misunderstood and misapplied aspects of share-based compensation. Getting them wrong can lead to exorbitant financial costs, onerous accounting, and unhappy or disengaged employees.

Tune in for a webcast that will help you get equity award modifications right. Whether you’re an accountant, a compensation professional, or—as is the emerging best practice—someone who needs to understand both sides of the coin, this hour will introduce you to the core principles of modifications. We’ll also highlight potential pitfalls and share practical implementation tips.

During this webcast, you’ll learn:

  • Ways to identify a modification across jurisdictions and contexts—and how to minimize the likelihood of triggering one
  • Modification accounting principles to guide decision-making, along with deeper dives into the accounting framework for different modification types
  • Details of practical cases—from simple accelerations, to executive turnover, to broad plan overhauls—and the associated financial implications
  • Business reasons leading to various modifications, and how to optimize the cost-benefit outcomes of those circumstances

Join David Outlaw and Yudian Tang to help your organization navigate these critical transactions with clarity.

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

Access the Recording