The Treatment of Stock Options in the Context of a Merger or Acquisition Transaction

a Mintz Levin white paper

A principal issue in merger and acquisition transactions is whether, and to what extent, outstanding options will survive the completion of the transaction and whether and when the vesting of options will be accelerated. It is critical for a properly drafted equity incentive plan to include clear, unambiguous provisions for the treatment of outstanding awards in connection with these types of transactions... read more