Building a High-Impact Stock Administration Function
This article offers compensation leaders practical guidance for transforming their equity administration function into a driver of organizational excellence.
AI-Proofing Executive Compensation Design
It’s no surprise that AI is creating winners and losers within every economic sector. But what’s less clear is how and whether executive compensation should reward and incentivize responsible AI adoption. Here we discuss the effects of AI and the implications for executive compensation design.
The Equity Methods Mailbag—Q4 2025
In our popular EM mailbag feature, we answer actual questions submitted by the compensation and accounting leaders we work with every day. This quarter’s topics include executive turnover, off-cycle grants, initiating a dividend, and optimizing restricted share releases.
Your Piece of the Pie: Understanding the Valuation Impact of Multiple Share Classes
Why do companies end up with multiple classes of equity, and what are the valuation implications of such share classes? This issue brief reveals why multiple share classes exist and explains how their different features can make valuing these assets a challenge.
Disqualifying Dispositions: Getting Tax and Administration Right for ISOs and ESPPs
A disqualifying disposition happens when the conditions for favorable ISO or ESPP tax treatment aren’t met. Here’s what you need to consider.
Getting the Conversation Started on Pay Equity Remediation
Address pay disparities head on—from identifying outliers to prioritizing the remediation efforts that make the biggest impact, even under tight budget constraints.
The Equity Methods Mailbag—Q3 2025
We answer questions about potential changes to proxy disclosures, accounting for awards with both market and performance conditions, introducing an ESPP across a global workforce, and more.
Alternative Cashless Exercise for Small-Cap Companies: New Financing Trend or Flash in the Pan?
More companies are turning to fundraising instruments with alternative cashless exercise features. Learn more about these features and how their value and dilutive impact can greatly exceed expectations.
ESPP Fundamentals: Accounting and Administration for the ESPP Lifecycle
We walk through the lifecycle of an ESPP offering, with practical solutions to accounting and plan administration challenges along the way.
The EU Pay Transparency Directive Transposition Deadline Is Closing In. Here’s Where Things Stand.
Catch up on developments in several EU member states along with questions and challenges still to be addressed.
