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Caution on Transferable Equity Award Provisions
EdwardHauder.com 
Dec. 1, 2016
"ISS indicates that it will recommend against equity plan proposals if the details of an ongoing [Transferable Stock Option (TSO)] program are not provided to shareholders.... If a company's equity plan provides for the transferability of equity awards to third parties, and the [TSO disclosures] are not made (which ISS will then evaluate on a case-by-case basis), then the company can expect a negative ISS vote recommendation on their equity plan proposal even if they have run the ISS Equity Plan Scorecard model and believe the plan will pass muster."
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