GEO INSIGHTS

ACCESS THE LATEST GLOBAL EQUITY COMPENSATION INSIGHTS

Read industry news, explore technical updates, access ideas on global employee compensation innovation, and find ways to connect.

CONTINUING EDUCATION INFORMATION

ARTICLE

3 December 2025

THE RETURN OF STOCK OPTION REPRICINGS WITH A CREATIVE TWIST

Infinate Equity & Pave

Design and strategy

Stock options

USA

In volatile markets, underwater stock options have lost much of their motivational and retentive value, prompting a renewed wave of repricings in 2025, especially in the Life Sciences sector. Traditional repricings are often costly and complex due to tender offer requirements, but the newer “Premium” Approach restores value by repricing options at the money while using a time-limited exercise period that effectively reinforces retention without making employees worse off. As falling 409A valuations continue, this approach has emerged as a practical, widely adopted solution to keep equity meaningful and employees engaged.

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IN-PERSON CHAPTER EVENT

2 December 2025, 5:30 - 7:30pm EST

GEO ATLANTA CHAPTER MEETING

Atlanta, GA

Trending now

All plan types

USA

Join us for a panel discussion presented by KPMG, followed by food, drinks, and conversation with fellow equity professionals!

Industry experts will share the latest global equity trends affecting compensation, mobility, and compliance. The session will provide practical insights for professionals managing international tax and regulatory challenges.

KEY LEARNING POINTS

Understand how equity compensation is evolving across multinational organizations.
Gain practical guidance for navigating international regulations and tax requirements.
Learn strategies to enhance employee engagement and program performance.

After the panel, celebrate the season with GEO Atlanta at a holiday networking reception. Connect with peers, share experiences, and reflect on the year’s achievements in a relaxed and festive setting.

LOCATION:
Druid Hills Golf Club
740 Clifton Rd., NE
Atlanta, GA 30307

There is no cost for this chapter meeting.

Members and non-members are welcome to attend. Registration is required.

View the event attendee terms and conditions.

THANK YOU TO OUR SPONSOR KPMG

REGISTER

ARTICLE

28 November 2025

THE BUDGET DELIVERS MIXED MESSAGES ON EMPLOYEE OWNERSHIP

BDO

Legal and regulatory

All plan types

UK and Channel Islands

The Budget made contrasting changes for employee ownership, reducing the capital gains tax relief for shareholders selling to Employee Ownership Trusts (EOTs) from 100% to 50%, which could disadvantage those mid-sale and dampen enthusiasm for EOTs. Conversely, reforms to Enterprise Management Incentive (EMI) share option schemes were welcomed, with expanded eligibility, higher thresholds, longer option terms, and reduced administrative burdens, making EMI schemes more attractive for companies and employees. The inconsistency—cutting incentives for full employee ownership while enhancing tax advantages for EMI share options—has drawn criticism for sending mixed signals about the government’s support for employee ownership.

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IN-PERSON CHAPTER EVENT

28 November 2025, 3:30 - 5:30pm IST

GEO INDIA CHAPTER MEETING

Mumbai, IN

India

WELCOME TO THE INDIA CHAPTER LAUNCH!

We’re delighted to invite you to the inaugural meeting of GEO’s new India Chapter — a landmark event bringing together industry leaders, equity professionals, and innovators to explore global best practices and India’s evolving equity landscape.

The day will feature two engaging sessions highlighting GEO’s Global Share Plan Rankings Study and the latest trends shaping employee ownership and incentive plans in India.

SESSION ONE: Share Friendly Nations: GEO Share Plans Ranking Study 2025

Discover the insights behind GEO’s landmark Global Share Plan Rankings Study, which explores how employee share ownership thrives across countries. Learn how tax policies, employment laws, and economic conditions shape success — and where opportunities for reform exist.

Understand the key drivers behind successful global share plans.
Identify top-performing countries and areas for policy improvement.
Gain practical ideas to strengthen employee ownership in your organization.

SESSION TWO: India Trends and Growth in Share Plans

Get up to speed on the latest equity and incentive developments shaping India’s market. This fast-paced session provides a focused overview of current tax, regulatory, and compliance trends, helping you navigate stock options, RSUs, and other incentive awards with confidence.

Learn how new regulations impact equity plan design and compliance.
Explore strategies for managing tax, reporting, and cross-border challenges.
Stay ahead of evolving trends in India’s equity and incentive landscape.

Join your local employee share plan peers in Mumbai!

LOCATION
KPMG Assurance and Consulting Services LLP
16th Floor, Central Wing
Nesco IT Park 4, Nesco Center
Western Express Highway
Goregaon (East), Mumbai – 400 063

There is no cost for this chapter meeting.

Members and non-members are welcome to attend. Registration is required.

View the event attendee terms and conditions.

ARTICLE

25 November 2025

WANT TO MAKE PEOPLE INVEST? IMPROVE TAX BREAKS FOR STAFF BUYING COMPANY SHARES, 50 FIRMS TELL REEVES

This is Money

Legal and regulatory

Share incentive plans (SIP)

UK and Channel Islands

Over 50 major UK companies, including Vodafone, Diageo, and Wickes, have urged Chancellor Rachel Reeves to make it easier for employees to buy shares in their employers by reducing the mandatory five-year holding period on Share Incentive Plans (SIPs) to two years. They argue that shorter holding periods would increase participation, giving workers a stake in their company while also helping firms attract and retain talent. The move aligns with the Government’s broader goal of encouraging ordinary people to invest and creating a more financially engaged workforce in the UK.

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ARTICLE

25 November 2025

AML GUIDANCE WARNING OVER IRISH SHARE ARRANGEMENTS

Pinsent Masons

Legal and regulatory

All plan types

Ireland

Practitioners advising on Irish employee and executive share schemes have been warned to exercise caution after the Law Society highlighted evolving anti-money laundering (AML) guidance. Under Ireland’s Criminal Justice Act 2010, nominee companies holding shares on behalf of employees may now be considered trust or company service providers (TSCPs), requiring authorisation from the Department of Justice. While the law hasn’t changed, the shift in AML practice means employers and advisors must carefully review nominee arrangements to ensure compliance and avoid potential offences.

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IN-PERSON CHAPTER EVENT

6 January 2026, 4 - 6pm PST

PACIFIC NORTHWEST CHAPTER MEETING

Seattle, WA

USA

ACCOUNTING FOR EQUITY COMP: TODAY AND TOMORROW

Start the new year with a forward-focused session on how accounting and stock administration teams can drive greater alignment, accuracy, and innovation in equity compensation reporting.

Join us on January 6th for a hosted happy hour beginning at 4:00 PM, followed by the formal session starting around 4:30 PM.

This event features real-world perspectives from Amazon’s equity compensation team and explores the full financial reporting lifecycle—from the core mechanics of the annual close to the growing role of AI in transforming how equity compensation is managed and reported.

Andrea Bosenberg, Equity Accounting at Amazon, will share practical accounting insights, including key dependencies, common challenges, and lessons learned that contribute to accurate and efficient financial reporting.

Michael Sanders, Stock Administration at Amazon, will provide the administrator’s viewpoint, highlighting how AI tools are enhancing productivity, reducing manual work, and improving collaboration with accounting during the close process and beyond.

The session will conclude with a live Q&A panel, giving attendees a chance to engage directly with Andrea and Michael on their roles, cross-functional coordination, and how they see equity compensation evolving in the year ahead.

Who Should Attend
While this session is designed for stock plan professionals, we encourage you to invite your accounting and finance colleagues—especially those involved in close processes, financial reporting, or audit support.

This session is eligible for CPE credit for those attending the full session.

Thank you to our sponsor!

REGISTER TODAY

ARTICLE

20 November 2025

TAX DEDUCTION FOR NEWLY ISSUED SHARES USED TO FULFILL OBLIGATIONS UNDER EEBR SCHEMES

Deloitte.

Finance, tax and accounting

All plan types

Singapore

From YA 2026 (FY 2025 onwards), Singapore companies can claim a tax deduction for payments to a holding company or SPV for newly issued shares used to satisfy Employee Equity-Based Remuneration (EEBR) obligations, under the newly introduced section 14MA of the Income Tax Act. The deductible amount is capped at the lower of the company’s actual payment or the market/net asset value of the shares, with the deduction allowed when legal ownership passes to the employee or the company becomes liable to pay the recharge. This update, clarified in IRAS’s fourth e-Tax Guide, aligns with existing provisions for treasury and previously issued shares, strengthens Singapore’s competitiveness for talent-driven sectors, and provides clear guidance on calculation, timing, and administrative compliance.

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IN-PERSON CHAPTER EVENT

20 January 2026, 6:15 - 8:15pm CET

GEO BELGIUM CHAPTER

Brussels, BE

Belgium

WELCOME TO THE FIRST BELGIUM CHAPTER MEETING FOR 2026!

We are delighted to invite you to the first GEO Belgian Chapter event of 2026. Our expert speakers will discuss onsemi’s long-term incentive policy and examine how the new capital gains tax affects LTIs and their valuation. Beyond the expert insights, the evening will offer the perfect opportunity for informal exchanges over cocktails — with the Brussels skyline as a backdrop.

Capital gains tax is a broad topic, and we want to focus on your concerns. To do so, we kindly ask you to ask your questions BEFORE the event by email to the moderator (matthieu.sabonnadiere@banquetransatlantique.be).

Agenda

18:15: Welcome
18:30: Start of the conference

Introductory word
Company presentation: Onsemi LTI policy by Steven Beirnaert (Reward Director EMEA)
Panel discussion: Impact of the capital gain tax by Baker McKenzie, Tiberghien and Deloitte
Q&A

19:45: Cocktail and Networking

LOCATION:
Baker McKenzie
Bolwerklaan 21 Av. du Boulevard
1210 Brussels
Belgium

There is no cost for this chapter meeting.

Members and non-members are welcome to attend. Registration is required.

View the event attendee terms and conditions.