Compensation Strategies Group, Ltd.
Nova 401(k) Associates
Nicholas Pension Consultants
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|162(m) Deduction Limitation and Post-IPO or S-1 Grants of RSUs and Phantom Stock|
Chiesa Shahinian & Giantomasi PC
May 11, 2015
"A company needs to take particular care in granting RSUs and phantom stock in the transition period after becoming public. For any grant made on or after April 1, 2015, pursuant to a plan or agreement in effect while the company was private, unless the RSU or phantom stock vests and is distributed or paid during the transition period, the transition relief will not apply. Instead, the company will need to avail itself of another exemption, most likely the exemption for qualified performance-based compensation."
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