Restricted Stock Practice Guide Released

The Certified Equity Professional Institute at Santa Clara University has released its 2008 research project focusing on restricted stock and restricted stock units as part of its ongoing GPS | Guidance, Procedures, Systems project. This report is the culmination of extensive interviews, in-depth analysis, and significant technical input. This research provides tools to help:

• equity compensation professionals evaluate and enhance processes around restricted stock and units;
• internal and external audit teams understand the material risks and identify appropriate internal controls; and
• management and compensation designers better understand the critical strategic issues involved.

The publication is available for download at no cost and is open for public comment until August 15. To obtain a copy, go here.