With brokers increasingly able to facilitate equity award transactions involving fractional shares and companies recognizing their value, offering fractional shares under share incentive plans has gained significant traction in recent years. Integrating fractional shares into employee share incentive plans brings greater flexibility, inclusivity, and administrative efficiency, enabling access to higher-priced stock, broadening participation, and simplifying tax and dividend processes and offering tangible benefits for both companies and employees. Successful implementation requires thoughtful planning: from ensuring…