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Janice Chan

As seen in: Medium, MDPI, SAGE Publishing, GlobeNewswire, HYPEBEAST, Her Campus, JD Supra, Lexology, Martech Series, Campaign Brief and
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Articles

Who’s Got That Kind of Time: SEC Shortens Tender Offer Window for Equity Awards in Certain Circumstances

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By Michael Bergmann, Janice Chan
| JD Supra
On April 16, 2026, the Securities and Exchange Commission (SEC) issued relief permitting certain types of tender offers to remain open for only 10 business days, cutting in half the prior general requirement of 20 business days. This alert explores what this relief means for companies navigating the tender offer rules involving equity incentive compensation awards. A “tender offer” is an opportunity for security holders to “tender” – i.e., sell – their security at a fixed price.
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Year-End Reporting for ISO Exercises and ESPP Stock Transfers - January 2026 | JD Supra

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By Michael Bergmann, Janice Chan, Barbara Mirza
| JD Supra
This alert serves as a reminder of certain year-end reporting requirements imposed under Section 6039 of the Internal Revenue Code (IRC) of 1986, as amended, with respect to: Incentive stock option (ISO) exercises by current and former employees Transfers of stock acquired by current and former employees under a tax-qualified employee stock purchase plan (ESPP) For each ISO exercise and ESPP stock transfer that occurred in 2025, a corporation must furnish an information statement to the...
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7 Japanese Horror Films To Watch This Halloween

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By Janice Chan
| Service95
Between sterile surgical rooms and desolate wastelands, the world of Japanese horror (or J-horror) films reveals an intimate, cerebral voice, crafting a distinct atmosphere with deliberate precision. Its filmmakers don’t rely on shock or spectacle; instead, they build unease slowly, turning silence, repetition and ritual into sources of dread. The result is a kind of horror that lingers – a quiet disturbance that seeps under your skin and refuses to leave.
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