Developments in Stock Compensation in Light of Fiscal 2023 and 2024 Tax Reforms and Recent Amendments to Financial Instruments and Exchange Act-Related Laws and Regulations

1. Tax Qualified Stock Options Pre-2024 Tax Reform
2. Paid Stock Options (Stock Acquisition Rights Issued at Market Price)
3. Last Year’s Amendments to the Circular
4. Overview and Details of the 2024 Tax Reform
5. Key Legal Considerations on the 2024 Tax Reform
6. Amended Industrial Competitiveness Enhancement Act (Stock Option Pool Provisions)
7. Insider Trading Regulations – Considerations on the Granting of Restricted Transferable Shares
8. Disclosure Regulations (Stock Options, Restricted Shares, PSU/RSU)
9. Q&A