Equity Expert: A Podcast from the NASPP
News, insights, and conversations on all matters equity and executive compensation. Created and moderated by the National Association of Stock Plan Professionals, the largest association for the stock compensation community, with over two decades of leadership providing expert resources, education, and other benefits for more than 6,000 members.
Equity Expert: A Podcast from the NASPP
Trends in Retirement Provisions
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National Association of Stock Plan Professionals
The latest data on how companies pay out equity awards to retirees and how retirement eligibility is determined. Plus, a discussion of the treatment of equity awards in the event of death and disability.
Episode Notes:
- Criteria for determining retirement eligibility (1:06)
- Minimum age requirements (4:31)
- Minimum service requirements (6:43)
- Treatment of equity awards upon achieving retirement eligibility (7:45)
- Prevalence of equity award payouts to retirees (9:32)
- Accelerating vs. continuing vesting upon retirement (11:43)
- Full vs. pro rata payouts to retirees (15:31)
- Treatment of equity awards in the event of death or termination due to disability (17:04)
Resources Mentioned in this Episode:
- NASPP Webinar: Top Trends from the 2021 Equity Incentives Design Survey
- NASPP Webinar: Trends in Global Equity Incentives
- Equity Expert Podcast: Trends in Equity Award Usage and Eligibility
- Equity Expert Podcast: Trends in Global Equity Incentives
- Equity Expert Podcast: Trends in Performance Awards
- 2021 Equity Incentives Design Survey, cosponsored by the NASPP and Deloitte Consulting
- Blog: Pros and Cons of Accelerating vs. Continuing Vesting Upon Retirement