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.
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.
5 Challenges of Share Pool Tracking for Equity Plans
Equity compensation programs are notorious for their complexity. When not tracked carefully, companies can deplete their share pools sooner than expected and may lack the necessary shares to make new grants. We explain how to avoid these painful situations and ensure you can continue engaging top talent.
Top Questions for Year-End Stock Compensation Reporting
Handle the trickiest reporting elements with this checklist of key stock compensation questions that come up during the busiest time of the year.