One of the biggest sleeper issues (in my opinion) for US companies when granting equity awards to non-US employees or other service providers is the fact that their heirs may be assessed with US estate tax and be required to file an estate tax return in the US if the individual dies while holding equity awards or shares. US Estate Tax Exemptions Individual US taxpayers (i.e., US citizens and non-US citizens who are domiciled in…
Latest Posts
- A Cautionary Tale: US Estate Tax May be Due on Equity Awards/Shares Held by Non-US Residents
- The Case for Not Mentioning Equity Awards in Offer Letters
- Global Considerations for Cashing Out Equity Awards in Mergers
- Why US Employers Should Review Noncompetes in Equity Award Agreements
- Beneficiary Designation Drawbacks
- Reevaluating Restrictive Covenants in Equity Award Agreements
- International Considerations for Executive Severance Plans
- ID&E IMPACT: How to Navigate Ballooning Pay Disclosure Laws Across the US (Video)
Recent
In many cases, when a candidate is recruited, they are being offered a new hire grant of equity…
In M&A transactions, it is common for companies to cash out the vested equity awards of the target…
We are pleased to share a recent LegalDive article, “Why companies should review noncompetes in equity award agreements,”…
When we are asked to review equity plans and related agreements governing equity awards and share purchase rights…
Given recent developments and trends in the United States relating to restricted covenants (especially non-competes), companies should take…
It is common practice for US-based multinational companies to adopt executive severance plans to provide for additional benefits…