Even when the world seems to be in turmoil, the share plan developments & trends don’t stand still. In our presentation, we will explore the latest tax and regulatory changes impacting your share plans worldwide. We will discuss the new tax rules for options and shares in Canada, new reporting obligations in Israel and South Korea, new exchange control requirements in China and Vietnam, ISS’s 2023 executive compensation policy updates, including clawback policies issuers should have in place to get a favorable recommendation, anticipated Section 409A and 162(m) guidance, and the latest on the state of the FTC rule prohibiting non-competes.
As to trends, we will present a menu of trends to discuss, such as fractional share issuance/withholding, treatment of grantees upon death, changes to taxable amount determination after T+1, treatment of awards during leave of absence, and more.
Come prepared to learn and share your insights!
Speakers:
Victor Flores, Partner, Baker McKenzie
Barbara Klementz, Partner, Baker McKenzie