Unraveling TSR Modifier Accounting
Accounting for hybrid awards can be confusing. Come along with us as we walk through the expense amortization process for an award with a TSR modifier.
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.
Design Efficiency in Performance Share Units
When it comes to PSUs, there are a few angles one can take in weighing the efficiency of a given design. We discuss these angles in turn.
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…
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.
Getting Dividends Right in TSR Award Design and Tracking
Dividends in TSR awards are all too easy to overlook or misunderstand—and they can matter more than you might think.