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ARTICLE

16 April 2025

EMPLOYMENT EQUITY REGULATIONS, 2025 AND DETERMINATION ON SECTORAL NUMERICAL TARGETS IN EFFECT: WHAT DESIGNATED EMPLOYERS NEED TO KNOW

Norton Rose Fulbright

Legal and regulatory

All plan types

South Africa

The Employment Equity Regulations, 2025 and accompanying Sectoral Numerical Targets came into effect on 15 April 2025, introducing a stricter, compliance-focused framework for designated employers, which now excludes those with fewer than 50 employees. Designated employers must develop five-year Employment Equity Plans aligned with sector-specific targets and the economically active population, ensuring equitable representation across upper occupational levels. A new requirement, the Employment Equity Compliance Certificate, is mandatory for employers doing business with the State, valid for 12 months, and contingent on accurate reporting and alignment with regulatory expectations.

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ARTICLE

14 April 2025

EXITS FOR ESOPS IN ISRAEL

HCAT

Legal and regulatory

Stock options

Israel

The Israeli Tax Authority’s new Position Paper (1/2025) clarifies that ESOPs may still qualify for favorable 25%-30% capital gains tax treatment during M&A exits or IPOs, even when vesting is accelerated — a shift from prior uncertainty. However, the conditions under Section 102, including trustee holding periods and prior approval, must still be met, and complexities remain, especially regarding the start of vesting and single vs. double trigger acceleration. Despite the tax benefits now being more accessible, the rules are intricate and may require companies to seek formal tax rulings during exits to ensure compliance and minimize risk.

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ARTICLE

14 April 2025

NAVIGATING EXECUTIVE COMPENSATION IN A VOLATILE ECONOMY: 2025 TRENDS FOR MIDDLE-MARKET COMPANIES

Nelson Mullins

Executive pay

Executive plans

USA

Amid economic uncertainty in 2025, middle-market companies are reevaluating executive compensation strategies to prioritize cash preservation, long-term value creation, and adaptability, shifting away from all-cash bonuses toward deferred compensation and equity-based incentives. Key trends include revising performance metrics, implementing multi-year retention plans, enhancing downside protection, and aligning incentive plans with resilience-focused goals such as margin protection and supply chain agility. Legal considerations emphasize compliance with tax codes, clear documentation, governance improvements, and transparent communication to manage retention risk and support business continuity.

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LIVE WEBCAST

10 April 2025, 1 - 2pm EDT

GLOBAL EQUITY UPDATES Q1 2025

SPEAKERS: Barbara Klementz, Baker McKenzie | Kela Shang, Baker McKenzie

Trending now

All plan types

Global

GEO is dedicated to keeping you informed about the latest developments in equity compensation worldwide. Stay up-to-date with the fast-paced changes in the industry. In this session, we'll delve into new regulations, reporting obligations, and recent guidance issued in the industry during the past quarter.

KEY LEARNING POINTS:

Gain insights into the latest regulatory changes impacting equity compensation globally
Understand new reporting obligations and compliance requirements affecting your company's equity plans
Learn valuable industry guidance to navigate emerging challenges and opportunities in equity compensation

WE ARE OFFERING THE FOLLOWING OPPORTUNITIES TO JOIN THIS LIVE GLOBAL WEBCAST:

COST
GEO members: No charge
GEO non-members*: $85

Become a GEO member to attend webcasts for free in the future!

*Fees are non-refundable. Recordings are available to access on-demand following the webcast.

CPE Credit Hours: 1.0*
Field of study: Specialized Knowledge
Levels: O
Delivery method: Group Internet-Based
Advanced preparation: None

CEP Continuing Education (CE) credit: 1.0 credits

*CPE credits are provided for live webcasts only. Please visit our Continuing Education and Event Policies pages for more information.

REGISTER TO ATTEND
Registration is required. Connection and login instructions are sent to registered participants prior to this webcast.

WATCH THE WEBCAST

IN-PERSON CHAPTER EVENT

8 April 2025, 8:40am - 12pm CEST

NORDIC CHAPTER MEETING

Copenhagen, Denmark

All plan types

Denmark

Finland

Norway

Sweden

Join us for a dynamic session hosted by Ascendis Pharma, offering insights into EU pay transparency, Nordic legislative updates, and best practices for share plans.

Attendees will learn about the latest trends in stock options and performance conditions, and gain valuable insights from case studies and expert panels, featuring speakers from Ascendis Pharma and Pandora.

KEY LEARNING POINTS:

Stay ahead of regulatory changes and understand the technical implementation required for compliance.
Gain insights into the latest legal developments and key considerations for operating equity plans in the region.
Learn from Ascendis Pharma and Pandora’s share plan strategies, along with current trends in performance conditions.

The event will provide ample networking opportunities, concluding with an update from GEO and a post-event survey.

AGENDA
8.40am - Issuer only arrivals – tea/ coffee /breakfast pastries/ networking
9.00am - Providers arrivals – tea/ coffee /breakfast pastries/ networking
9.20am - Welcome to Ascendis Pharma and about GEO
9.25am - SESSION 1 – EU Pay Transparency
10.00am - SESSION 2 - Share Plan TSR Performance Conditions Trends and Insight
10.30am - BREAK – Networking
10.50am - SESSION 3 - Denmark Case Law on Stock Options
11.20am - SESSION 4 – Panel Discussion – Share Plan Success Stories
11.55am - Closing – GEO update – Upcoming events and post-event survey
12.00pm - Lunch - Sponsored by IUNO Law

Special thanks to our lunch sponsor

IN-PERSON CHAPTER EVENT

3 April 2025, 2 - 5:30pm EDT

BOSTON CHAPTER MEETING

Boston, MA

Design and strategy

Legal and regulatory

All plan types

Employee stock purchase plans (ESPP)

USA

Unlock the Power of Employee Equity

Employee stock plans are a key component of a competitive compensation strategy, but designing, managing, and keeping them compliant—especially on a global scale—can be complex. Join us for two insightful sessions led by industry experts as we explore best practices for Employee Stock Purchase Plans (ESPPs) and navigate the latest global tax updates affecting equity compensation.

You’ll gain actionable strategies to optimize your stock plans and ensure compliance in an evolving regulatory landscape.

Session 1: Development and Review of Your Employee Stock

Discover how Employee Stock Purchase Plans (ESPPs) can be the ideal complement to a robust Compensation and Benefits portfolio. In this session, we will share insights into how Fidelity supports plan sponsors—from the initial design phase through effective communication, seamless ongoing administration, and accurate financial accounting.

KEY LEARNING POINTS

Designing Effective ESPPs: Learn the fundamentals of creating a plan that aligns with both company objectives and employee expectations.
Strategic Communication: Understand best practices for engaging employees and ensuring they grasp the benefits of the plan.
Administration & Accounting Excellence: Gain insights into efficient ongoing administration and the financial accounting practices essential for maintaining a successful ESPP.

SESSION 2: GLOBAL UPDATES

Keeping up with the ever-changing taxation landscape for global stock plans can be challenging. This session focuses on the latest trends and emerging tax updates that could impact your global share plans, ensuring you stay ahead of compliance challenges.

KEY LEARNING POINTS

Navigating Current Global Tax Regulations: Get an overview of the current international tax environment affecting stock plans.
Forecasting Tax Trends: Learn to anticipate upcoming changes and understand their potential impact on global share plans.
Ensuring Compliance: Explore practical strategies to keep your global stock plans compliant in a dynamic regulatory landscape.

Join us for after the sessions for some networking in the Deloitte offices from 4:00 to 5:30pm.

These sessions will be eligible for CEP credit.

In-Person
Deloitte Office
115 Federal Street
Boston, MA

There is no cost to attend this chapter meeting, and GEO members and non-members are welcome, but registration is required.

ARTICLE

3 April 2025

GETTING READY FOR AUSTRALIAN SHARE PLAN REPORTING

Baker McKenzie

Legal and regulatory

All plan types

Australia

For the Australian tax year ending June 30, 2025, Employee Share Scheme (ESS) Statements must be distributed by July 14, 2025, and the ESS Annual Report must be filed with the ATO by August 14, 2025. Compliance is required if an ESS deferred taxing point occurred during the year, typically triggered by events such as option exercise, RSU settlement, or ESPP share purchase. Employers should also ensure payroll tax obligations are met for ESS interests, as these are separate from federal reporting, and non-Australian issuers must engage a local intermediary to lodge reports with the ATO.

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LIVE WEBCAST

1 April 2025, 1 - 2pm EDT

DOING MORE WITH LESS: CUTTING THE NUMBER OF QUESTIONS IN HALF

SPEAKERS: Amit Gupta, Salus Financial | Robyn Shutak, FGE, Infinite Equity

Communications

All plan types

Global

Join us as we explore strategies and evidence-based approaches to cut the number of questions your team has to answer in half. Answering equity compensation questions from employees requires reading up on an individual's situation, understanding regional nuances, and taking on personal reputation risk when answering. But, that’s just one of the many drains on your time we will dive into.

KEY LEARNING POINTS:

Understand the moments in time that create the most confusion for employees
Learn actionable strategies to free up your team's time while also leveling up your participants' expertise
Set yourself up to access further time-saving opportunities in your day-to-day work even with a limited budget

WE ARE OFFERING THE FOLLOWING OPPORTUNITIES TO JOIN THIS LIVE GLOBAL WEBCAST:

COST
GEO members: No charge
GEO non-members*: $85

Become a GEO member to attend webcasts for free in the future!

*Fees are non-refundable. Recordings are available to access on-demand following the webcast.

CPE Credit Hours: 1.0*
Field of study: Specialized Knowledge
Levels: O
Delivery method: Group Internet-Based
Advanced preparation: None

CEP Continuing Education (CE) credit: 1.0 credits

*CPE credits are provided for live webcasts only. Please visit our Continuing Education and Event Policies pages for more information.

REGISTER TO ATTEND
Registration is required. Connection and login instructions are sent to registered participants prior to this webcast.

WATCH THE WEBCAST

ARTICLE

1 April 2025

VSOPS – THE END OF BAD LEAVER CLAUSES IN GERMANY?

King & Spalding

Legal and regulatory

All plan types

Germany

Virtual Stock Option Plans (VSOPs) reward employees financially based on company success without granting actual shares and often include vesting periods to encourage long-term commitment. In a landmark March 2025 ruling, the German Federal Labor Court (BAG) found that forfeiting or accelerating the expiration of already vested options due to employee resignation unfairly disadvantages employees and violates German law. This decision mandates companies to revise VSOP/ESOP agreements to ensure vested rights are protected and that bad leaver clauses fairly balance employer and employee interests.

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