Design Your ESPP for the US and the World

​​It's a double date, ESPP style!

This special double session will explore the various challenges when designing and operating an employee stock purchase plan (with data analytics to boot), with the first session focusing on general and U.S. specific issues and the second session focusing on non-U.S. issues.

SESSION I: ESPP - General and U.S. Issues:

The first session will focus on general and U.S. challenges to offering a Section 423-compliant employee stock purchase plan, including design issues such as setting maximum share limits, defining eligible compensation, deciding whether to allow increases during offering periods, as well as operational issues such as managing the $25,000 limit, dealing with leaves of absence and reporting disqualifying (and qualifying") dispositions.

SESSION II: ESPP - Non-U.S. Issues

The second session will focus on non-U.S. challenges to offering an employee stock purchase plan (that is intended to be Section 423-compliant within the U.S.) outside the U.S., including design issues such as using a non-423 sub-plan versus separate offerings to allow for different treatment required under local laws as well as operational issues such as managing payroll deductions and conversions on a global basis, withholding taxes at purchase, dealing with mobile employees and deciding whether and how to offer the plan in particularly challenging jurisdictions such as the EU, China, Vietnam.

NOTE: Due to a technical error, some slides did not displ​ay during the webinar.

Presenters:

Barbara Klementz
Partner, Baker McKenzie

Sinead Kelly
Partner, Baker McKenzie​

Robyn Shutak
Equity Advisory Services Practice Leader, Computershare

​​​Download the presentation​​​