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Aimee Rosien

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Japan Exemption from Securities Filing Requirements Significantly Expanded

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In Brief The scope of the employee share plan exemption applicable to the offering of stock options and stock purchase rights has been significantly expanded, which should now enable most companies to rely on the exemption in offering equity awards to employees of their subsidiaries in Japan without having to file a securities notice or securities registration statement with the Japanese securities regulator. Background Under the Japanese Financial Instruments and Exchange Act (the “FIEA”), companies…

Annual Filing & Reporting Requirements for Global Employee Share Plans

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It is almost the end of the calendar year and time for multinational companies to consider the necessary tax and regulatory filings for global share plans triggered by the close of 2024 (or by the end of a local tax year or company fiscal year different from the CY).As you consider the steps your company may need to take to start the new year right, please see our Annual Equity Awards Filing Chart, which describes key employee share plan filing and…

Reevaluating Restrictive Covenants in Equity Award Agreements

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Given recent developments and trends in the United States relating to restricted covenants (especially noncompetes), companies should take another look at any restrictive covenants included in equity award agreements. In the past, companies rarely tailored restrictive covenants in equity award agreements to each jurisdiction (US states or countries outside the United States). Now, with so many new restrictions in the United States, it is more typical for companies to tailor the restrictive covenants for compliance…