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
The SEC’s Guidance on Spring-Loaded Equity Awards
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National Association of Stock Plan Professionals
Episode Notes:
- What is spring-loading? (00:40)
- Reminiscing about the option backdating scandal (4:58)
- Summary of the SEC’s guidance (8:49)
- Impact of SAB 120 on grant valuation (10:31)
- Practical implications of SAB 120 (14:27)
- Disclosures required for spring-loaded grants (19:06)
- Tips to avoid inadvertently spring-loading equity awards (23:30)
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