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This practice note provides legal guidance for practitioners whose US corporate clients are developing equity-based compensation plans for granting equity awards to employees both within and outside the United States. The practice note describes the tax and regulatory issues to be considered when developing a global equity plan, includes practical tips to avoid some of the common traps into which US practitioners fall, and identifies best practices for administering awards under global plans. Finally, it provides guidance on preparing the necessary documentation for international equity awards.

*This article was first published in Lexis Practice Advisor.

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