Equity compensation introduces complex administrative, tax, and regulatory requirements. Key areas include the 83(b) election, which lets recipients pay taxes on restricted stock at grant but risks overpayment if values fall, and SEC Forms 3, 4, and 5, which track insider stock ownership changes. Administrators must also manage the $100,000 Next-Day Deposit Rule for tax liabilities, the ISO $100,000 annual grant limit, and Rule 701 exemptions for pre-IPO companies, which carry strict disclosure requirements. ESPP plans add a $25,000 annual purchase cap. Certent Equity Management streamlines compliance with automation, reporting, and 400+ prebuilt reports.

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