Blog Post
Tax Settlement Forecasting During High-Volatility Periods
COVID-19 is a reminder that scenario modeling across a range of possible outcomes is essential to avoiding surprises on the income statement.
Blog Post
It’s All Relative: A Primer on Implementing Relative Financial Metrics in Your LTIP
The one-two punch from COVID-19 and the March 2020 oil shock is a reminder of why relative metrics belong in virtually every long-term incentive plan.
Blog Post
Case Study: ESPP Performance Across Economic Cycles
We explore some of the costs and benefits that different ESPP types can deliver to help employees ride out economic volatility.
Blog Post
The Root of the Problem: Weeding Out Pay Inequities
In this article from the June/July 2020 issue of Workspan Magazine, we discuss the practical considerations involved in remediating a pay equity disparity.
White Paper
ASC 260 Implications for Awards with Market and Performance Conditions
Share-based compensation instruments with performance conditions, market conditions, or both can make computing diluted EPS challenging. In this white paper, we review the implications of these contingently issuable shares, covering technical and practical issues that arise when applying the treasury stock method.
Issue Brief
Secular Shocks and Executive Compensation—Lessons from COVID-19
How does COVID-19 make the case for relative performance metrics? Here’s what total rewards leaders and compensation committees can learn.
Blog Post
Summarizing the CARES Act’s Impact on Executive and Equity Compensation
CARES Act assistance has total compensation limits affecting all employees who made over $425,000 in 2019. Here’s what you need to know—and what we still don’t know—about these limitations.
Webcast
Converts in a Crisis: Understanding the Role of Convertible Securities in a Volatile Economy
In this webcast, we focus on different types of convertible securities and discuss their increased effectiveness in times of economic turmoil.
Issue Brief
ESG as a Performance Metric: What Compensation Professionals Need to Know
In this issue brief, we discuss how ESG priorities have evolved among shareholders and the implications for the compensation function.
Blog Post
In a Crisis, Convertible Bonds Can Be an Attractive Way to Raise Cash
Convertible bonds are debt instruments that promise a specific cash flow stream. In today’s economy, they offer a unique value proposition. Here’s why.
Blog Post
Promotion Equity: Linking Pay Equity to Diversity and Inclusion
In this blog post, we discuss what a promotion equity study seeks to identify, how it’s conducted, and what it can reveal about an organization.
Blog Post
The Proxy Advisor Balance of Power May Be Shifting
We unpack the SEC’s clarification that proxy advisors engage in proxy solicitation, as well as the implications this has for executive compensation.
Issue Brief
Grant Date vs. Service Inception Date Under ASC 718
We demystify the relationship between an award’s grant date(s) and service inception date(s), with lessons learned from novel client cases.
White Paper
Performance Equity Design and Valuation e-Book
Request your complimentary copy of our e-book on performance equity design and valuation.
Issue Brief
Stock-Based Compensation Awards in a Spin-Off Transaction
A spin-off has countless moving pieces—stock-based compensation being a key one. Use this checklist to help your team navigate your spin-off successfully.