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.
Blog Post
Unpacking SAB 120, the SEC’s Guidance on Spring-Loaded Grants
Learn about spring-loaded grants—including the scope of SAB 120, ways to avoid or remedy these situations, and considerations in responding to the new SAB.
Blog Post
What You Need to Know About the SEC’s (Re-) Proposed Pay vs. Performance Rule
In January 2022, the SEC reopened the comment period on the proposed “pay vs. performance” rule. What’s in the rule, and what can you do to prepare?
Webcast
2022 State of the Union in Equity Compensation
Tune in to our annual State of the Union webcast for a preview of hot themes as we enter 2022—including SEC rulemaking, labor and stock market impacts on granting, shareholder activism, award design trends, and ESG tailwinds.
Blog Post
Non-GAAP Metrics and Their Dual Intersection with Stock-Based Compensation, Part 1: SBC Expense as a Common Non-GAAP Exclusion in Street Earnings
In this article, we look at the treatment of stock-based compensation in non-GAAP earnings exhibits that are presented to investors, a.k.a. the Street.
Blog Post
Non-GAAP Metrics and Their Dual Intersection with Stock-Based Compensation, Part 2: The Role of Non-GAAP Metrics in Executive Compensation
In part 2 of of our series, we look at how decisions are made in setting performance metrics based on non-GAAP earnings formulations.
Blog Post
Key Considerations for Performance Equity Settlements and New Issuances
In financial reporting, market and performance-based awards deserve special attention. Get answers to four key questions on the settlement of existing awards and the issuance of new ones.
Blog Post
Statistics 101 for Pay Equity
Embarking on a pay equity study? Here’s a primer on the statistics and other concepts that typically go into the analysis.
Issue Brief
Spin-Offs: Equity Compensation Accounting Challenges
When you spin out an entity, what happens to equity awards? Here are key considerations for getting the accounting right.