Blog

Blog Post

Tax Reform Implications for Fiscal Year Companies

If your company’s fiscal year ends on any date other than December 31, application of the new tax rate gets tricky. The reason? IRC Section 15(a).

Blog Post

Our 10 Favorite Charts from 2017 Proxies

With preparation for 2018 proxies underway, we revisit 2017 proxies to highlight our favorite examples of using visualization to tell a clear and insightful CD&A story.

Blog Post

The End of Liability Accounting for Down Rounds

Does your company have outstanding financial instruments with down round protection features? FASB may have saved you a lot of work.

Blog Post

Executive Compensation Performance Metrics Will Change Under Tax Reform

In this article published in FEI Daily, we discuss the impact of tax reform on executive compensation and performance goal measurement.

Blog Post

Don’t Forget to Update Withholding Procedures

The IRS has given a bright line of February 15 to have your withholding procedures updated in line with the Tax Cuts and Jobs Act.

Issue Brief

The Latest on Tax Reform and Equity Compensation

Just in time for the new year, President Trump signed the Tax Cuts and Jobs Act, which presents the most sweeping changes to the tax code in decades. Here’s a look at the apparent effects to equity compensation.

Issue Brief

Pay Ratio Disclosure: A Checklist of Key Considerations

Download our checklist of the required disclosure content to guide your efforts in drafting your proxy disclosure.

Issue Brief

Grant Date vs. Service Inception Date Under ASC 718

The growth in the diversity and complexity of performance-based equity awards is giving rise to ongoing challenges in correctly specifying the grant date and service inception date. This Issue Brief explains the key guidance in ASC 718 for correctly determining these dates.

Blog Post

Tax Reform and the Potential Effects on Equity Compensation

As the Senate and House work to resolve differences between their respective bills, a final tax policy could be on the president’s desk before Christmas. Read how we and other industry colleagues are expecting equity to change.

Blog Post

Best Practices in 10K Disclosures for Complex Equity Awards

Despite updates from ASU 2016-09, ASC 718 still has a number of gaps in its disclosure guidance. Here are some topics that affect you this 10-K season, which we also tie back to remarks made by SEC Chairman Jay Clayton at the 2017 AICPA Conference on Current SEC and PCAOB Developments.