Grant Another Day: SAB 120 and 402(x)

10:00 am PT/1:00 pm ET

Equity granting practices are under the microscope. Recent regulatory actions, including SAB 120 and Item 402(x), have placed new demands on how companies handle grant timing, granting policy design, and external disclosure. As scrutiny intensifies around springloading and bullet-dodging, finance and HR leaders must adapt their processes to reduce risk and avoid potential surprises.

In this webcast, we’ll explore best practices and emerging risks in equity grant timing and disclosure. Join us as we walk through the related compliance expectations as well as: 

• How to define and identify spring–loading and bullet-dodging risks 
• Implications of an SAB 120 valuation problem and how to mitigate the risk 
• Emerging practices and challenges surrounding Item 402(x) disclosures 
• Key differences between SAB 120 and Item 402(x) where misunderstandings can occur 
• How to approach granting policies and the pros/cons of different structures 
• Survey insights on contemporary granting practices 

Whether you’re in finance, legal, HR, or equity administration, we’ll provide insights on how evolving rules and norms are reshaping the grant lifecycle—and what practical steps you can take now to stay ahead. 

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