Blog

Issue Brief

Diluted EPS for Convertible Debt Securities: A Primer

Convertible securities can be an attractive source of capital for mature and early-stage companies alike. But their dilutive impact is a potentially complicated issue. In this issue brief, we take a closer look at that impact and introduce the “if-converted method” as an elegant way to determine the dilutive impact of convertibles. 

Blog Post

Equilar Executive Compensation Summit 2018 Conference Roundup

The 2018 Equilar Executive Compensation Summit took place in San Francisco from June 4-6. Here, we summarize a few of the salient sessions from the summit.

Issue Brief

False Positive, False Negative: Beyond the Surface of Gender Pay Equity

Shareholders are demanding it. Governments are legislating it. From Hollywood to Washington, technology to nursing, Millennials to Boomers, equal pay for equal work is now front-page news. Read our Workspan Magazine article about how rigorous analysis is the best way to explain the biases.

Blog Post

WorldatWork Total Rewards 2018 Conference Roundup

Equity Methods attended the WorldatWork Total Rewards 2018 Conference in Dallas from May 21 to 23. Here are a few key takeaways from those sessions.

Issue Brief

Executive Compensation Performance Metrics and Tax Reform

Read our Ethical Boardroom article (coauthored with Kelly Malafis of Compensation Advisory Partners) on the top five lessons of tax reform with respect to executive compensation and performance goal-setting.

Issue Brief

Enhancing LTI Programs with Effective Participant Communications

Participant communication can make or break the LTI program. In this issue brief, we discuss the various approaches that can help you improve your participant communication strategy.

Issue Brief

FICA Tax Withholding for Retirement-Eligible Awards

FICA taxes are due on equity compensation when there is no longer a risk of forfeiture. Retirement eligibility is an often-overlooked trigger with many administration and accounting impacts to consider.

Blog Post

Understanding the Dilutive Impact of Warrants

If your company is thinking about issuing warrants, or already has some outstanding, the impact of dilution is something you’ll need to know about.

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.