Blog Post
The Times They Are A-Changin’: Pay Equity and Cohorts during Turbulent Economic Times
A turbulent labor market can throw a serious wrench into attempts to achieve pay equity. Here’s why, and how to isolate key areas of concern.
Issue Brief
The Many Measures of Stock Plan Dilution
Explore seven different lenses—each of them valid—through which companies can view their equity plan dilution.
Webcast
Lessons Learned From Pay vs. Performance Disclosures
The dust has settled on proxy filings for calendar year companies, and a critical mass of pay vs. performance disclosures have now hit the market. Join Takis Makridis, David Outlaw, and Siddharth Thaker for this deep dive into what you need to know about PvP moving forward.
Blog Post
Why Total Rewards Leaders Should Pay Attention to Non-Financial Data
Investors are considering HR disclosures when they make buy, sell, and ballot decisions. That has implications for the total rewards team.
Blog Post
10 Trends We’re Watching and the Mild-to-Wild Ways They Could Play Out in 2023
What do the next few years have in store for executive compensation design and reporting? See our predictions for how 10 trends will unfold.
Webcast
Market and Performance Award Accounting Best Practices
Join us as we unpack the accounting treatment and financial reporting process implications for market and performance awards. This webcast will cover the basics all the way through advanced topics. Whether you’re new to ASC 718 financial reporting or a longtime pro, be sure to sign up for this important discussion.
Issue Brief
Key Considerations for ESPPs with Matching Shares
Dive into the details of share-matching ESPPs, where the shares an employee purchases are matched by the employer using a predefined ratio.
Webcast
In Life and PvP Disclosure, Relationship Clarity is Key
As companies get their PvP tables ready, the next step is deciding on how to “clearly describe” the PvP relationships. During this webcast playback, we look at strategies for addressing this important component of the disclosure.
Blog Post
Disclosing PvP Relationships, Part 1: Types of Relationships
In the first of a three-part series, we review how to analyze pay vs. performance relationships and introduce some of the relationship types we’ve seen.
Blog Post
Disclosing PvP Relationships, Part 2: Disclosure Archetypes
In Part 2 of our series, we walk through six archetypes for disclosing pay vs. performance relationships under the SEC’s rule.
Blog Post
Disclosing PvP Relationships, Part 3: Decision Criteria
In the final installment of our series, we lay out key considerations in determining a disclosure strategy for pay vs. performance relationships.
Webcast
Pay vs. Performance: Your Questions, Our Perspectives
This webcast is a panel discussion on the SEC’s new pay vs. performance rule. Tune in for answers to the most frequently asked questions we’ve received on how to implement and comply with the rule’s design.
Issue Brief
Item 402(v) Pay vs. Performance Disclosure Readiness Checklist
Use this checklist to help you prepare for disclosure under the SEC’s new pay vs. performance rule.
Webcast
Inside the SEC’s New Pay vs. Performance Rule
On August 25, the SEC finalized its highly anticipated pay vs. performance rule. In this webcast, we’ll review the final rule, look at various scenarios, and go over some of the questions we’re receiving from our clients.
Blog Post
Pay Versus Performance Is Here, Part 1: Overview and Action Items
Get our initial take on the SEC’s long-awaited pay versus performance disclosure rule, an overview of its key elements, and an action plan to execute now.
Blog Post
Pay Versus Performance Is Here, Part 2: Understanding Compensation Actually Paid
Now that the SEC released the final pay versus performance rule, let’s look at the logic and mathematics behind the core disclosure table.
Webcast
Top Stock-Based Compensation Accounting Challenges in 2022
Stock-based compensation accounting is one of the most complex, sensitive, and pivotal areas in GAAP. In this webcast, we discuss some of the top stock compensation accounting issues that should be on your radar.
Webcast
A Fireside Chat on Market Volatility and Equity Compensation
Join our fireside chat as we discuss what 2022’s historically volatile market spells for equity compensation planning, strategy, and financial reporting.
Blog Post
Inflation and Long-Term Incentives: 5 Things You Need to Consider
How should you weigh today’s inflationary environment in your planning and strategy for cash and equity compensation? Here are five major considerations.
Blog Post
Key Developments in 162(m) Regulation
More changes to Section 162(m) are on the horizon. See how recent legislative events can affect practical considerations like forecasting future deductions.
Blog Post
Accounting for Your First ESPP Reset or Rollover
What happens with ESPPs when the market drops? Here are some of the scenarios and the accounting framework’s implications for expense and EPS dilution.
Blog Post
Get Ready to Defend Your ESG Claims
We’re entering a brave new world in which ESG reporting will have standards at a level approaching those of financial reporting.