Denise M. Glagau


Denise M. Glagau is knowledgeable in all facets of employee equity plans. She regularly assists public and private companies in offering their employee equity plans around the world. Ms. Glagau is currently a member of the National Association of Stock Plan Professionals and the Global Equity Organization.

Practice Focus

Ms. Glagau consults on plan design, tax considerations, securities filing and disclosure requirements, exchange control rules, labor law exposure, data privacy concerns and other compliance issues connected to offering employee equity plans in different jurisdictions. She also advises companies on the effects of mergers, reorganizations, spin-offs and other corporate adjustments on their equity programs. In addition, Ms. Glagau is seasoned in cross-border tax issues for equity awards held by mobile employees.

Representative Legal Matters

  • Advised several US multinational companies on tax and other issues associated with offering an option exchange program to employees outside the US, and assisted on obtaining related tax rulings and securities relief.
  • Assisted numerous multinational corporations in dealing with the effects of a merger, spin-off or other corporate restructuring on their employee equity offerings outside the US.

Professional Associations and Memberships

  • International Bar Association
  • State Bar of California
  • National Association of Stock Plan Professionals - Secretary of San Francisco Chapter
  • Global Equity Organization


  • California~United States (2002)


  • Golden Gate University (LL.M. International Legal Studies) (2001)
  • Dalhousie University (LL.B.) (1997)
  • McGill University, Montreal (B.A. History) (1993)


  • English