A mega grant is what the name implies: an equity award that’s extraordinarily large, and notably one-time rather than recurring.

The gated outperformance award, or GO Award, can create critical upside incentives while maintaining governance-friendly disclosures.

In this issue brief, we focus on the incentive stock option—including why it’s attractive and, more importantly, the complications companies face when accounting for ISOs.

We selected five case studies to illustrate the various accounting implications caused by creating a new ESPP design or revamping your current one.

We’re collected and analyzed the human capital management 10-K disclosures from the S&P 500 to distill takeaways, trends, and best practices. View the digital issue brief today!

We explain why the Black-Scholes model can drive potentially problematic results on private company preferred stock, then discuss ways to work around this.

Why is the fair value of your TSR award so high? In this article, we go over three of the most common reasons—and what you can do about them.

Last year, a high court ruling on a 2003 case affirmed that stock-based compensation must be included in cost sharing arrangements. Learn more about the case history and the implications of this decision.

From our crystal ball, here are 17 bold predictions of soon-to-appear changes in equity compensation and the broader corporate governance landscape.

The 2020 stock market was a lesson in why TSR peer groups matter. Here’s how industry factors and correlations can affect payouts for rTSR awards.

Companies have many ways to wind down a partnership. The key is to make these decisions ahead of time to avoid valuation headaches down the road.

See Equity Methods’ results from this year’s survey of plan sponsors and get our take on the issues that are top of mind for stock-based compensation.

No matter what the question is or who is asking it, there is a way to respond quickly and succinctly, with a command of the details that doesn’t overwhelm.