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It has been common practice in certain industries to provide favorable equity award treatment to employees who terminate due to retirement. Often, retirement is defined with reference to reaching a certain age, or a certain age plus a certain number of years of service with the company (e.g., 55 years and 10 years of service). Employees who meet the definition of retirement will be allowed to continue to vest in awards after termination, have vesting of their awards be accelerated, or be allowed a longer post-termination exercisability period (for options). As traditional retirement plans become less common, more and more companies are considering these provisions in order to provide additional benefits to employees who are nearing, or have reached, retirement. With respect to U.S. Employees, it is well understood that allowing retirement-eligible employees to continue to vest in awards after termination can cause accounting and tax issues ( i.e., compliance with Section 409A as well as an accelerated social security tax liability).
Employees, the same accounting considerations apply, but in addition, companies also need to consider age discrimination concerns and changes to the taxable event of awards. Not Just a Number – Age Discrimination Issues It often takes U.S. Companies by surprise that other countries (in particular the EU countries) protect employees of all ages (not just older employees) from age discrimination. In particular, the EU Framework Directive (Council Directive 2000/78/EC) which has been implemented by all EU/EEA member countries, prohibits any discrimination based on age, unless it is objectively and reasonably justified and provided that the difference in treatment on the grounds of age is appropriate and necessary to achieve a legitimate aim.
In plain English, this means that companies may not treat employees differently based on age unless there is a good reason for it. It also means that, unless companies can argue that providing retirement-eligible employees with favorable treatment is justified, they could be exposed to discrimination claims by younger employees who demand to receive the same favorable treatment. Unfortunately to date, there is no case law in the EU which provides a clear answer on whether retirement provisions in equity award agreements are justified from an age-discrimination perspective. We do know that an employee of a U.S. Multinational company brought a lawsuit in the U.K.