Share Reserve and Other Limits in Public Company Equity Plans | Practical Law

Share Reserve and Other Limits in Public Company Equity Plans | Practical Law

A Practice Note addressing the key considerations when establishing the share reserve and other limits in a public company equity plan, including business and shareholder considerations, the requirements of Sections 162(m) and422 of the Internal Revenue Code, proxy advisory firm scoring and review, the voting guidelines of institutional investors, and potential shareholder litigation related to director awards.

Share Reserve and Other Limits in Public Company Equity Plans

Practical Law Practice Note w-011-1274 (Approx. 14 pages)

Share Reserve and Other Limits in Public Company Equity Plans

by David Teigman, Proskauer Rose LLP, with Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note addressing the key considerations when establishing the share reserve and other limits in a public company equity plan, including business and shareholder considerations, the requirements of Sections 162(m) and 422 of the Internal Revenue Code, proxy advisory firm scoring and review, the voting guidelines of institutional investors, and potential shareholder litigation related to director awards.