Spencer Fane LLP Logo

409A

Repricing Underwater Stock Options

When the value of a company’s equity has declined since the issuance of stock options, causing the options to be considered underwater, and the options no longer provide the intended incentive, companies often consider repricing the options. Repricing may be an effective way to reinvigorate the intended incentive, but companies considering this strategy should be aware of the complex technical considerations involved in repricing.

IRS Finalizes Hardship Distribution Rules

The IRS has issued final regulations modifying and clarifying the rules for in-service hardship distributions from 401(k) and 403(b) plans.  The final regulations are substantially similar to the proposed regulations issued in November of 2018, but they contain a few changes of which plan sponsors should be aware.

Showing 1-10 of 2 results View All