descriptionIssue Brief Posted on: 5/08/2025

Design Efficiency in Performance Share Units

David Outlaw

Companies have many different goals when designing equity plans. Sometimes retention is the order of the day. Other times, high-powered incentives are key. And sometimes the goal is simply market parity to appeal to the right talent.

Whatever your goals, efficiency in your design is important. In this issue brief, we discuss a few angles to take in weighing the efficiency of a given design, with concrete examples and actionable ideas to take advantage of each.

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