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ARTICLES

VOICES FROM THE INDUSTRY: New rules could change equity-compensation planning

Equity compensation has long been a topic of great interest to company managers and private equity investors alike. Recent changes in tax laws, accounting rules and securities laws may lead to new ways of thinking about this type of compensation. Stock options tra er, with a grant of restricted stock, the holding period for which begins on the date of grant (if an election is made) or at the time of lapsing of the restriction (if no election is made)....
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