Equity Expert: A Podcast from the NASPP artwork

The SEC’s Guidance on Spring-Loaded Equity Awards

Equity Expert: A Podcast from the NASPP

English - June 08, 2022 15:00 - 29 minutes - 20.1 MB
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Previous Episode: Growing Your Equity Compensation Career: Conversation with Christine Zwerling
Next Episode: Taking a Look at Outset Medical's New Cashless ESPP

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)

Other Resources on This Topic:

Examining the SEC’s New Guidance on Spring-Loaded GrantsSEC Targets Spring-Loaded Equity AwardsStaff Accounting Bulletin No. 120Why I Did Not Go To Jail 

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