FATCA Compliance – It’s Time for a Conversation

Most affected individuals, corporations and financial institutions (FIs) are well aware of FATCA (the Foreign Account Tax Compliance Act) and the fact that compliance with the legislation will be complex and difficult. What is less clear is exactly how those challenges can be identified, quantified and successfully resolved by the...

NASPP-Solium Quick Survey: Global ESPP Administration

In July 2016 Solium and the NASPP launched a Global ESPP quick survey to NASPP members. Solium was interested in digging deeper into perceptions and trends in relation to local tax qualified share plans. Download the PDF to find out more!   Download now

Go Dynamic! A Forfeiture Rate Comparison

  When companies issue stock awards, they’re required to recognize the expense for each grant. In doing so, they must take into account the number of forfeitures they anticipate. This estimate is based on historical forfeiture activity analysis and is expected to change over time as continued analysis is done....

409A Made Simple: Understanding Your Company’s Valuation

  Explore Solium Analytics If you’re a startup that grants stock options to its employees, chances are you’ve heard of 409A, a section of the US tax code that’s been around since 2004. Section 409A requires companies to properly value stock options they grant employees, which means they need regular...

A Brief History of Equity Compensation

Equity compensation feels so commonplace in our work cultures that it’s hard to imagine it was ever something new. But it was. And not that long ago, either. Don’t believe us? Gather ’round the campfire and listen in as Solium recounts the days of yore! 1950sish Who did it first?...

Black-Scholes Calculator

While Shareworks Expense Accounting makes it dead easy for private companies to complete the option valuation process, we provide this Black-Scholes calculator to demonstrate a method that non-public companies find useful if their plan administration needs are minimal. This calculator can be used to determine “fair value” under ASC 718....

What Is ASC 718?

For folks who are new to equity compensation, accounting for the expense associated with equity compensation awards can be daunting, especially to those of us without a background in finance. This article will help privately-held companies determine if they should be expensing their equity compensation awards. ASC stands for Accounting...

Seven Deadly Sins of Cap Table Management

We’re all familiar with the Seven Deadly Sins, even if our only exposure to them is the Brad Pitt film, Se7en. But what about when it comes to delivering a capitalization table? We count seven definite pinch points that might leave you feeling a little guilty. But not to worry....

What Is a Restricted Stock​ Unit? A Primer for the Uninitiated

Companies on the IPO track that have historically only awarded stock options tend to become interested in restricted stock units (RSUs) as the IPO date nears. In this article, we shed light on full value awards and how they differ from options. This information is also useful to anyone new...