As the pandemic has taken hold, there has been a predictable decline in stock repurchase activity; however, many issuers are evaluating restarting their programs or undertaking new programs. In this What’s the Deal guide, we review the Rule 10b-18 safe harbor and its conditions, as well as the corporate law and disclosure considerations associated with repurchase plans. We also discuss alternatives, including accelerated share repurchases (ASRs), to traditional repurchase programs. Given the recent enforcement action taken by the Securities and Exchange Commission in connection with an issuer’s failure to establish appropriate policies and procedures to ensure compliance with its repurchase program, we offer reminders regarding Exchange Act issues, including Rule 10b-5 and 10b5-1 programs.