Core Points - The article emphasizes the importance of Equity Incentive Plans (EIPs) in attracting and retaining key talent during the Nasdaq IPO process, balancing compliance, tax optimization, and shareholder interests [2][5] Group 1: Types of Incentive Tools - Common equity incentive tools for Nasdaq-listed companies include Stock Options, Restricted Stock Units (RSUs), Restricted Stock (RS), and Employee Stock Purchase Plans (ESPP) [2][4] Group 2: Grant Recipients and Eligibility - The core recipients of equity incentives typically include executives, key employees, critical technical personnel, and directors, with specific eligibility criteria [4][5] Group 3: Pricing and Fair Value - Incentive Stock Options (ISOs) must have an exercise price at or above the fair market value on the grant date, while Non-Qualified Stock Options (NSOs) do not have such restrictions [4] Group 4: Vesting and Performance Conditions - The most common vesting schedule is "4-year vesting with a 1-year cliff," and some plans may include performance milestones linked to the IPO or financial metrics [4][5] Group 5: Disclosure Requirements - The S-1 filing must disclose the overall framework of the equity incentive plan, including types, sizes, and remaining option pool [5] Group 6: Tax Treatment - ISOs allow for capital gains tax benefits if holding period requirements are met, while NSOs and RSUs are taxed as ordinary income upon exercise or vesting [5] Group 7: Lock-Up Period and Trading Restrictions - Typically, there is a 180-day lock-up period for founders and executives post-IPO, during which they cannot transfer shares [5] Group 8: Dilution and Shareholder Interests - Companies usually reserve 10%-20% of the option pool pre-IPO to avoid frequent dilution of existing shareholders [5] Group 9: Compliance and Risk Mitigation - Nasdaq rules require that equity incentive plans be approved by the compensation committee, ensuring proper governance and compliance with SEC regulations [5]

百济神州(06160)发布公告，2018员工购股计划的新一轮认购期自2025年9月2日起至2026年2月27日止。 合资格雇员将于认购期结束后购买股份(包括以美国存托股份的形式)，购股资金从其认购期所得薪金中 扣除。 ...

智通财经APP讯，百济神州(06160)发布公告，2018员工购股计划的新一轮认购期自2025年9月2日起至 2026年2月27日止。合资格雇员将于认购期结束后购买股份(包括以美国存托股份的形式)，购股资金从 其认购期所得薪金中扣除。 ...