Nicole Calabro is a partner in Baker McKenzie’s Employment & Compensation Practice, with a focus on global equity services. She advises multinational companies on all facets of employee equity plans. She regularly assists public and private companies in offering their employee equity plans around the world.
Nicole is currently a member of the National Association of Stock Plan Professionals and the Global Equity Organization. Prior to joining the Firm, Nicole was a senior associate in the Global Equity Group at Mercer Human Resource Consulting LLC. Previously, she was a manager in the New York office of Deloitte Tax LLP.
Nicole consults on plan design, tax considerations, securities filing and disclosure requirements, exchange control rules, labor law exposure, data privacy concerns and other compliance issues connected to offering employee equity plans in different jurisdictions.
She also advises companies on the effects of mergers, reorganizations, spin-offs and other corporate adjustments on their equity programs. In addition, Nicole is seasoned in cross-border tax issues for equity awards held by mobile employees.
- New York University School of Law (LLM Taxation) (1999)
- Pepperdine University School of Law (JD magna cum laude) (1996)
- University of Maryland (BA) (1992)
- New York~United States (1999)
- California~United States (1996)
Professional Associations and Memberships:
- Global Equity Organization
- National Association of Stock Plan Professionals
Representative Legal Matters:
- Assisted a US software company with respect to its initial IPO. Advised on the design and implementation of the company’s new employee stock purchase plan as well as the grant of stock options and RSUs for employees in 11 countries.
- Represented a multinational technology company to extend their stock ownership program to provide Restricted Stock Units (RSUs) to all employees worldwide.
- Assisted an American biopharmaceutical company with respect to an acquisition regarding the country-specific tax, legal and regulatory issues and considerations associated with assumption, conversion and cash out of the target company’s equity awards into awards over their shares.
- Represented a medical devices manufacturing and wholesale company with respect to the tax implications of a cash out of equity awards in eight countries as part of the sale of the company to a publically traded medical device company.
- Represented a Silicon Valley-based fabless semiconductor company in connection with the Chinese tax and exchange control issues related to the cash out of outstanding equity awards as part of their acquisition.
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