2019 Articles

IRS Clarifies Tax Law Provision that Could Benefit Private Company Employees

The IRS recently released guidance about the applicability of a provision in the 2017 tax bill that could benefit employees at private companies who receive equity awards. The guidance specifies the conditions for employees to be eligible for tax relief and the responsibilities of private companies.

Technology Companies Pay New Hires More Than Current Employees for Key Job Roles

Salaries for newly hired mid-level professionals at technology companies are higher, on average, compared to incumbent employees. This raises concerns about retaining talent and unintentionally creating, or worsening, internal pay equity gaps.  

ISS Policy Changes May Make It Harder for Some Companies to Obtain Equity Share Approval

ISS has clarified how it will implement changes to its Equity Plan Scorecard and released updated burn rate tables. The changes could make it harder for some companies to win approval for new shares or receive approval for as many shares as in the past.