Talking Stock Podcast

United States — Key Tax and Securities Law Considerations for Foreign Issuers Granting Equity Awards to U.S. Employees


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Host Brian Wydajewski introduces San Francisco-based executive compensation partners Victor Flores and Sinead Kelly to discuss the various issues arising in the area of inbound equity compensation grants.

 

Key Takeaways:

[1:18] Flores discusses the distinction between U.S. Federal securities law and state blue sky laws in regard to legal and regulatory security issues.

 

[4:54]  From a foreign company's perspective, additional disclosure obligations and the California requirement of stockholder approval of plan terms can be the most problematic aspect of security law compliance.

 

[7:22] Foreign companies may consider alternative reward options to avoid the complex requirements of federal and state security laws.

 

[8:55] Kelly details different tax considerations that foreign companies need to focus on when considering granting equity awards to U.S. employees.

 

[12:14] Wydajewski summarizes the key aspects  that foreign companies need to be mindful of when granting equity compensation awards in the United States.

 

Mentioned in This Episode:

Baker & McKenzie

 

 

Disclaimer:

 

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Talking Stock PodcastBy Baker & McKenzie Global Equity Services Practice