Blog

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.

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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.

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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 National Conference.

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Pay Equity Gathers Steam

While CEO pay ratio has dominated discussions in 2017, a much larger emerging issue is pay equity—statistically studying compensation throughout an organization to make sure there are no unexplainable differences linked to gender, race, or ethnicity. Here’s a primer on the topic.

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Pay Ratio Preview: Top Five Takeaways from EM Surveys and Polling

Between our just-completed 2017 Executive Compensation Decision Support Survey and other market polling, we’ve picked up five key insights about how companies are preparing for the upcoming CEO pay ratio disclosure.

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In Stock Compensation Accounting, Spreadsheets Are Falling Out of Favor

In the wake of a controversial Wall Street Journal article on the demise of spreadsheets, we look at how spreadsheets fare in equity compensation and the push toward more predictive modeling and process agility.

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Financial Performance Assessment: The New ISS Pay-for-Performance Test

As predicted, ISS is broadening their quantitative test to include relative financial metrics. As much as TSR has come under fire as a metric, we’re worried this may give rise to even less intuitive outcomes.

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Revisiting the Reporting Treatment of Retirement-Eligible Employees

Some companies have recently taken the stance that expense for retirement-eligible employees should be taken during the year before grant. Will this become a trend?

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Equity Methods Tops Client Satisfaction Ratings in Stock Compensation Reporting for Four Consecutive Years

Group Five’s stock plan administration benchmarking report for 2017 is complete. And for the fourth year in a row, Equity Methods tops the list in client satisfaction.

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Highlights from the 25th Annual NASPP Conference

Four of our professionals presented in six sessions at the Annual NASPP Conference in Washington, DC this past October. Topics covered include best practices in stock-based compensation reporting, CEO pay ratio, behavioral biases in goal-setting, and stock ownership.