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In the race to an initial public offering (IPO), attention naturally focuses on legal filings, financial disclosures, and other high-visibility milestones. But the operational infrastructure supporting equity compensation is often…

Each year, we step back to assess where stock-based compensation (SBC) stands. Not just as an accounting requirement or disclosure obligation, but as a discipline that sits at the intersection…

Note: Originally posted in 2021, the latest update to this article reflects the issuance of Executive Order 14366. We stopped counting how many times this article has been updated in…

Each year, our team engages with hundreds of companies and fields thousands of questions, ranging from foundational elements of stock-based compensation to complex, organization-specific challenges. Many of these questions strike a healthy balance of being…

This article offers compensation leaders practical guidance for transforming their equity administration function into a driver of organizational excellence.

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.

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.

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.

A disqualifying disposition happens when the conditions for favorable ISO or ESPP tax treatment aren’t met. Here’s what you need to consider.

Address pay disparities head on—from identifying outliers to prioritizing the remediation efforts that make the biggest impact, even under tight budget constraints.