Institutional Shareholder Services (ISS) has released its executive compensation and equity plan policy updates for the 2025 proxy season, reflecting its approach to determining its proxy voting recommendations on say on pay and equity plan proposals for shareholder meetings held on or after February 1, 2025.
The updates to ISS’s existing policies are fairly light…
It is almost the end of the calendar year and time for multinational companies to consider the necessary tax and regulatory filings for global share plans triggered by the close of 2024 (or by the end of a local tax year or company fiscal year different from the CY).As you consider the steps your company may…
Employer reporting obligations relating to French-qualified awards
For French-qualified1 stock options or BSPCEs2 exercised in 2024 and French-qualified RSU vested in 2024, the French employer must prepare an individual statement with the exercise / vesting data to be provided to the beneficiary no later than March 1, 2025.This individual statement has to be used by…
News headlines reinforce what every business knows – that there are business reasons for providing security to C-suite executives. Those executives are seen as the face of the company and often bear the brunt of the public’s gripes against a company. Prominent business leaders, such as business executives, are often the targets of threats due…
On November 7, 2024, for the first time, the Internal Revenue Service (IRS) has made available a form on which elections under Section 83(b) of the Internal Revenue Code may be made. This new Form 15620 provides a standardized method for elections and should streamline the process of making an 83(b) election. However, the new…
As Donald Trump prepares to take office as the 47th United States president, we outline the policy positions we expect to see across five key areas that will have significant implications for business. Trump has pledged to lower taxes, cut regulation and impose new tariffs on imported goods.
The ability of the new President to…
On October 30, 2024, the UK Chancellor delivered the new Labour government’s first budget, which included tax increases that may impact employee share plans. The most notable changes include the following:
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In collaboration with leading experts in the design, implementation, and administration of employee share schemes, the GEO Global Share Plan Rankings Study evaluates the receptivity of various countries operating environments to the adoption and participation in these schemes by employers and employees. Discover the countries that excel as global leaders in fostering employee share schemes,…
We have released the September 2024 edition of our “Clients & Friends Newsletter,” which reviews the latest developments impacting share plans globally.
Explore the newsletter, and/or register for our upcoming October 8th webinar, to learn more about the impact of the following tax, legal and regulatory changes on your share plans:…
