Grant timing, corporate governance, and tax considerations for equity incentive awards

The equity incentive award landscape remains dynamic. New disclosure obligations under Item 402(x) of Regulation S-K detailing the grant of certain types of equity incentive awards in proximity to the release of material nonpublic information will be effective for the 2025 proxy season. In connection with these new requirements, companies are encouraged to consider best practices when defining their equity award grant programs.

In this series of three client alerts, we cover the new disclosure requirements related to the grant of awards in proximity to the release of material nonpublic information, compensation committee best practices regarding the grant of equity incentive awards, and tax considerations in connection with awards.

Access the first and second installments of the series below.

• Navigating new executive compensation disclosure obligations
• Compensation committees: Best practices for paying it right