

Trends in Retirement Provisions
Apr 14, 2022
21:32
The latest data on how companies pay out equity awards to retirees and how retirement eligibility is determined. Plus, a discussion of the treatment of equity awards in the event of death and disability.
Episode Notes:
- Criteria for determining retirement eligibility (1:06)
- Minimum age requirements (4:31)
- Minimum service requirements (6:43)
- Treatment of equity awards upon achieving retirement eligibility (7:45)
- Prevalence of equity award payouts to retirees (9:32)
- Accelerating vs. continuing vesting upon retirement (11:43)
- Full vs. pro rata payouts to retirees (15:31)
- Treatment of equity awards in the event of death or termination due to disability (17:04)
Resources Mentioned in this Episode:
- NASPP Webinar: Top Trends from the 2021 Equity Incentives Design Survey
- NASPP Webinar: Trends in Global Equity Incentives
- Equity Expert Podcast: Trends in Equity Award Usage and Eligibility
- Equity Expert Podcast: Trends in Global Equity Incentives
- Equity Expert Podcast: Trends in Performance Awards
- 2021 Equity Incentives Design Survey, cosponsored by the NASPP and Deloitte Consulting
- Blog: Pros and Cons of Accelerating vs. Continuing Vesting Upon Retirement