The SEC’s Guidance on Spring-Loaded Equity Awards

08/06/2022 29 min
The SEC’s Guidance on Spring-Loaded Equity Awards

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Episode Synopsis

Episode Notes: What is spring-loading? (00:40)Reminiscing about the option backdating scandal (4:58)Summary of the SEC’s guidance (8:49)Impact of SAB 120 on grant valuation (10:31)Practical implications of SAB 120 (14:27)Disclosures required for spring-loaded grants (19:06)Tips to avoid inadvertently spring-loading equity awards (23:30)Other Resources on This Topic:Examining the SEC’s New Guidance on Spring-Loaded GrantsSEC Targets Spring-Loaded Equity AwardsStaff Accounting Bulletin No. 120Why I Did Not Go To Jail Support the show