The trend of RSU (Restricted Stock Units) participation in secondary markets is transforming how private tech companies manage employee equity. As companies remain private for longer, the need for employee liquidity options grows, prompting a focus on double trigger RSUs and their tax implications. This shift challenges companies to balance talent retention with legal and financial considerations, offering a glimpse into the future of employee equity and corporate growth strategies. In this episode of The LathamTECH Podcast, Seth Gottlieb, Global Vice Chair of Latham’s Technology Industry Group, speaks to fellow partner Ashley Wagner to explore the evolving dynamics of tender offers and secondaries for tech companies. They also discuss the strategic implications of incorporating liquidity-contingent RSUs, and how these developments reshape employee equity and corporate strategies.

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