The Equity Methods Mailbag – Q2 2025
In the course of working with hundreds of companies every year, we field thousands of questions from every corner of the market. They range from covering the basics for stock-based…
FICA Tax Withholding for Retirement-Eligible Awards
FICA taxes are due on equity compensation when there is no longer a risk of forfeiture. Retirement eligibility is an often-overlooked trigger with many administration and accounting impacts to consider.
How Investors Analyze SBC and Why It Matters for Finance Leaders
Explore how investors evaluate stock-based compensation and what finance leaders can do to align internal decisions with market expectations.
7 Pitfalls to Avoid When Preparing Proxy Compensation Tables
Here are some of the most significant pitfalls of preparing proxy tables, and why meticulous execution is essential.
Clawbacks in 2025: Current Landscape and New SEC C&DIs
Learn about the challenges firms faced in the first year under Dodd-Frank clawback rules and get a breakdown of the SEC’s April 2025 guidance.
Induced Conversions of Convertible Debt Instruments – ASU 2024-04 Update
On November 26, 2024, the FASB issued ASU 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments. The intent of this release is to…
Top 10 Equity Compensation Issues for 2025
In this article, we lay out 10 major issues in the world of equity and executive compensation. See how each one could change in 2025 and beyond.
The Offsite: Not Your Typical Company Meeting
Learn how Equity Methods fosters professional advancement and internal relationships through offsite meetings.
The Proxy Is Coming! What Finance Leaders Need to Know About Current SEC Rule-Making
At this year’s Financial Executives International (FEI) CFRI conference, we discussed why the most successful corporate proxy preparation teams boast deeply integrated and cohesive partnerships across their Finance, Legal, and HR functions. In this article, we cover the key takeaways from our discussion.
Net Settlement in the UK Is Now More Complex
For employees in the UK, the way share-based payments are settled can lead to significant differences in tax treatment. We discuss the recent guidance from UK tax authorities and explain why sell-to-cover may be preferable to net settlement in that jurisdiction.