GEO INSIGHTS

Reports former employee concerns about vested options and exclusion from a previous liquidity event.

Micron announced a quarterly bonus programme linked to profits, with half paid in cash and half in shares vesting after one year.

The Act became law and clarifies reliance on longstanding IRS valuation guidance when determining adequate consideration in ESOP transactions.

Reviews taxation of employee options at exercise and share disposal under the 2025 Income-tax Act.

EFES published its October 2026 newsletter covering employee ownership news and policy developments.

We SHARE 3 offers employee share purchases and additional matching, sustainability and dividend-equivalent shares; earlier edition had 23,400 participants across 30 countries.

Examines conflicting judicial interpretations of payments for vested but unexercised ESOPs and employer withholding implications.

Explains the Bengaluru tribunal's capital-gains treatment of repurchased vested ESOPs; important for cross-border awards.

SHARE FOR YOU 2026 opened from 24 September to 15 October; a 20% discount and five-year holding period apply.