Mastering Mind-Numbing Modifications

Presented by: Nathan O'Connor

Slides from presentation given at the 2015 CEP Symposium, Santa Clara, CA.

Panelists: Nathan O’Connor, Equity Methods, Elizabeth Dodge, CEP, Stock and Option Solutions, Raul Fajardo, CEP, Qualcomm

You can’t swing a dead cat without hitting an equity award modification these days.  From exec terminations with accelerations and extensions of vesting to repricings to changing goals on performance awards (or removing existing goals), these exciting and confusing transactions abound.  We will guide you through the intricacies of these events – from classifying the modification, to translating the legal language of the transaction, to determining how to amortize the associated expense.  Don’t let modifications master you!

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