Employee Stock Purchase Plan (ESPP)
A New Benefit for
PACS is proud to launch our Employee Stock Purchase Plan (ESPP), which allows you, our dedicated team members, to share in the success of the company by purchasing PACS stock at a discounted rate.
Learn more about this benefit by reviewing the documentation and FAQs below.
Purchase shares at
15% off market value*
Invest in the company’s
growth and success**
Enjoy automatic
paycheck deductions
*Shares are purchased at 85% of the lower price on either the enrollment date or the purchase date.
**Stock market investments come with risk and returns are not guaranteed. The ESPP is entirely optional. We encourage you to do your due diligence and make the choice that works best for you and your family.
ESPP Resources
Frequently Asked Questions
Are all PACS employees eligible?
Full-time, part-time, and on-call employees are eligible after completing 60 days of employment. IRS rules also require participants to own less than 5% of company stock.
What is the ESPP?
The PACS Employee Stock Purchase Plan (ESPP) lets eligible employees buy PACS stock through automatic payroll deductions at a 15% discount. Shares are purchased at 85% of the lower price on either the Enrollment Date or the Purchase Date.
Why is PACS launching this now?
PACS adopted its 2024 ESPP as part of expanding employee ownership following its IPO and later registered additional shares. The March enrollment and April launch align with PACS’s scheduled 2026 Offering Period.
How do I enroll?
You enroll by submitting your ESPP election during March 15–28, 2026. Payroll deductions begin April 3, 2026, and contributions accumulate until the September 30, 2026 Purchase Date. You must also complete your enrollment in the J.P. Morgan brokerage platform, which PACS uses to administer the ESPP.
If I don't want to enroll, do I need to do anything?
No. ESPP participation is voluntary, and if you do not enroll during the Election Period, no action is taken.
What if I miss the initial enrollment period—will there be another chance?
Yes. The PACS ESPP operates in recurring 6‑month Offering Periods, so you may join during a future enrollment window.
How much does it cost?
You choose a whole‑percentage payroll deduction (1%–15%). Purchases are made at 85% of the lower of the start or end stock price. IRS limits purchases to $25,000 worth of stock per year.
If I buy PACS stock, can I sell it at any time?
Yes, once shares are in your account. However, selling before two years from enrollment or one year from purchase is a disqualifying disposition and affects tax treatment.
What happens if the stock goes down?
Stock values can rise or fall. The 15% discount provides a cushion, but returns are not guaranteed.
What happens if I buy stock and then leave the company?
If you leave before the Purchase Date, your contributions are refunded. If you leave after, the purchased shares are yours to keep.
Does owning PACS stock affect my taxes?
Yes. Taxes generally apply when you sell shares. Selling early may trigger ordinary income tax on part of the discount. Employees should consult a tax advisor.
What kind of information about PACS am I allowed to share with others?
You may share publicly available information. You may not share non‑public company information, following SEC rules.
For those who elect to take part, if the paycheck deductions start in April, why does it take until September for the stocks to be purchased?
It allows employees to spread out the cost of the purchase over a longer period of time to prevent the need for an upfront purchase all at once.
Who is considered an insider and subject to additional oversight?
Those PACS executives and employees subject to additional oversight are notified individually, however, we do encourage all employees to review the policies and regulations.