Blog

Blog Post

Addressing the Impact of COVID-19 on Performance-Based Compensation

Learn how companies can take COVID-19 into account when setting new performance goals and evaluating progress on outstanding performance awards.

Blog Post

Promotion Equity: Linking Pay Equity to Diversity and Inclusion

In this blog post, we discuss what a promotion equity study seeks to identify, how it’s conducted, and what it can reveal about an organization.

Issue Brief

Secular Shocks and Executive Compensation—Lessons from COVID-19

How does COVID-19 make the case for relative performance metrics? Here’s what total rewards leaders and compensation committees can learn.

Blog Post

The Proxy Advisor Balance of Power May Be Shifting

We unpack the SEC’s clarification that proxy advisors engage in proxy solicitation, as well as the implications this has for executive compensation.

Issue Brief

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.

Issue Brief

ESG as a Performance Metric: What Compensation Professionals Need to Know

In this issue brief, we discuss how ESG priorities have evolved among shareholders and the implications for the compensation function.

Issue Brief

Stock-Based Compensation Awards in a Spin-Off Transaction

A spin-off has countless moving pieces—stock-based compensation being a key one. Use this checklist to help your team navigate your spin-off successfully.

Issue Brief

Post-Vest Holding Requirements: Dos and Don’ts

Is a post-vest holding restriction right for your long-term incentive award? We unpack the dos and don’ts under a variety of circumstances.

Issue Brief

Grant Date and Performance Period: To Align or Not to Align?

Companies are often surprised by how different the accounting grant date fair value can be from one relative TSR award to another. But there’s a way to manage this.

Blog Post

The Two-Minute Guide to Current Expected Credit Losses

In this blog post, we review key features of the CECL standard and take a look at what companies will need to do to be ready.