Global Equity-Based Compensation

Multinational companies trust White & Case lawyers to provide innovative solutions in the design, implementation and maintenance of equity-based compensation plans throughout the world. With our strong global presence, we are uniquely placed in advising clients on how to successfully implement their plans with the necessary flexibility to establish compliance with each country’s complex tax, cultural and legal landscape.

Clients work with us on the initial design of their global equity-based compensation plans, ongoing compliance, subsequent amendments and the impact of corporate transactions on their plans.

Our services include: 

• Project management: Managing the development and implementation of plans at the parent and subsidiary level.
• Plan design: Drafting comprehensive plan documents and modifying existing plans to create the flexibility needed for offering the plans abroad. This includes establishing off-shore trusts, implementing non-US stock plan equivalents, global repricing and exchange plans for underwater options, stock appreciation rights and/or profit-sharing plans.
• Drafting employee communications.
• Taxation: Minimising employees’ and employers' tax liabilities by taking advantage of available preferential tax treatment. We also advise on potential social insurance obligations and ways of mitigating these.
• Preparing tax-preferred alternatives for plans on a country-by-country basis.
• Tax supplements: Drafting tax supplements and relevant corporate disclosures to comply with non-US and US SEC requirements.
• Employer tax withholding and reporting: Determining which entity is obliged to withhold income tax and establishing administrative procedures for tax remittance.
• Advising on local employment law and data privacy law.
• E-commerce.
• Securities restrictions and exchange controls.
• Guidance on country-specific cultural nuances.

Our team's expertise is recognised by Chambers UK, Chambers Europe, UK Legal 500, and Legal 500 US.