Webcast May 28, 2020

Equity Award Modifications in Down Markets

Presented by: Daniel Hunninghake

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

Access the Recording

Related Content

mimoWebcast

Keeping Your Share Pool Clean in a Messy Economy

With stock prices hovering far below the levels of early 2020, equity award granting has suddenly become much more dilutive. In this webcast, discover share pool conservation and management strategies you can implement immediately.

Watch Now
mimoWebcast

Relative Performance Equity Awards—A Port in the Storm?

If economic turbulence has you examining relative performance equity for the first time or giving your existing relative metrics a 50,000-mile checkup, this webcast is for you. We’ll take a closer look at relative performance equity, including both relative TSR and relative financial metrics.

Watch Now