Stock Administrator

1
Stock Administrators RoleUpon Death of an
Optionee/ Employee Shareholder

• Patricia Boepple, Accenture

2
Stock Administration Process

• Company Policy / Culture
• Plan Documents / Agreements
• State of Incorporation
• Governed by what laws
• Advice Documented
• Communication with Estate
• Documents Required
• Indemnification Agreement
• Taxation

3
Release Process

• Company Controlled Shares - Stock Options
• Documentation Approval
• Acceleration
• Automatic or Committee Approved
• Charge to earnings
• Expiration
• Laws may vary by country
• Communication

4
Release Process

• Broker Controlled Shares ESPP Shares
• Know your Broker(s)
• Assist with Process
• Taxation

5
Release Process

• Transfer Agent Controlled Shares Restricted
  Stock
• Contact
• Documentation Required
• Taxation

6
Stock Administrations Role

• Be Prepared Know the
• Process
• Contacts
• Keep Management Informed
• What Questions to Ask
• No Easy or Right Answers