Come join us IN-PERSON for a meeting in Norwalk, CT right off I-95! Support your local chapter by attending! Thank you to Aon for helping us host this event.
Session Title:
Balancing Continuity and Cost: Executive Succession, Equity Awards, and NQDC
As CEO and executive transitions become more common, how companies structure continued service and consulting arrangements can significantly impact equity award treatment, NQDC, and overall program cost. This session will provide a high-level, practical framework for distinguishing between substantive and non-substantive post-termination service in the context of equity awards, and the resulting accounting implications under ASC 718 (including when expense can continue to be amortized versus when it must be accelerated). We will also highlight key tax and design considerations related to NQDC and broader financial planning for executives, including touchpoints with Section 409A and 280G. Focused on U.S. companies, the discussion will offer concrete examples, emerging market practices, and governance considerations tailored for stock plan administrators, executive compensation consultants, in-house accountants, and legal professionals.
Date: Tuesday, September 22, 2026
Time: 10:00 AM - 12:00 PM ET
Where: Aon - 800 Connecticut Ave, Norwalk, CT 06854 - Suite 3E01
Parking: Free Onsite Outdoor Parking
Cost: Free (Members), $25 (Non-Members)
Food: Lunch will be provided