Equity awards play a central role in executive and employee compensation, making it essential that plan provisions operate as intended through both routine business cycles and potential transactions. This session will explore how companies can “transaction‑proof” their equity programs, ensuring awards function predictably and effectively whether the organization is stable, growing, restructuring, or navigating a corporate transaction.
We will review market trends and design considerations related to acceleration mechanics, award assumptions and conversions, performance award treatment, and the practical implications of Sections 280G and 162(m), including changes to covered employee rules. Drawing on insights from A&M’s CIC and Energy Compensation Reports, the discussion will highlight best practices for creating durable equity provisions, managing potential pitfalls, and aligning plan design with regulatory requirements and evolving market expectations.