Summary
Essex Property Trust, Inc. (ESS) has filed an 8-K detailing an amendment to its Partnership Agreement concerning incentive units issued to executive officers and employees. The key change, the 'First Amendment,' allows the Compensation Committee greater flexibility in setting conversion dates and ratios for Series Z and Series Z-1 Incentive Units (Z Units) into common partnership units. These common units are ultimately exchangeable for ESS common stock. Significantly, the amendment introduces provisions for early conversion of Z Units into common units, with a conversion date set for December 31, 2009. This early conversion is tied to the conversion ratio as of January 1, 2009, and importantly, any ESS shares received from this early conversion will be subject to restrictions on sale and transfer. This move provides some liquidity to employees while retaining potential future upside based on performance objectives for their remaining incentive units.
Key Highlights
- 1Amendment to Partnership Agreement concerning incentive units (Z Units) for executives and employees.
- 2Compensation Committee granted flexibility to set conversion dates and ratios for Z Units.
- 3Introduction of early conversion option for Z Units into common partnership units.
- 4Early conversion for eligible Z Units set for December 31, 2009.
- 5Common units received from early conversion are exchangeable for ESS common stock.
- 6ESS shares received from early conversion will be subject to sale and transfer restrictions.
- 7Holders electing early conversion remain eligible for future conversion ratio increases on remaining units, subject to performance conditions.