What Are Your Options? Addressing Stock Options in an M&A Deal

In a company sale event transaction, you’ll need to consider issues like whether executives can cash out or roll over stock options into options of the buyer, the buyer's proposed ownership structure, providing employee liquidity and employee retention, tax implications, and contractual/consent considerations. Learn more by reading this practice note on the topic.

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Practical Guidance Updates
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• Employee Benefits & Executive Compensation Key Legal Developments Tracker
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• ERISA. DOL finalizes regulations reversing Trump-era rules that restricted ERISA retirement plan investment in view of environmental, social, and governance (ESG) factors, like climate change. The new rules allow ERISA plan fiduciaries to consider ESG factors in selecting retirement plan investments and exercising shareholder rights. 87 Fed. Reg. 73,822 (Dec. 1, 2022).
  • Health and Welfare Plans. IRS adjusts the Patient-Centered Outcomes Research Institute (PCORI) fee imposed on issuers of insured health plans and sponsors of self-insured group health plans imposed under R.C. sections 4375 and 4376to $3.00 (from $2.79) for the policy years and plan years ending on or after October 1, 2022, and before October 1, 2023. Notice 2022-59.
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• The Practical Guidance Journal Fall Edition features impacts of the Dobbs v. Jackson Health Organization decision on employers, healthcare, insurance, and privacy concerns, and tracks the status of state law changes. 
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