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Issue Brief

The Intrepid Tax Leader

The tax implications for equity awards have become much more complex due to tax reform, ASU 2016-09, and heightened scrutiny from auditors and taxing authorities. In this succinct issue brief, we review the moving parts controllership and tax teams need to be thinking about.

Issue Brief

Long-Term Incentive Awards: 9 Steps for Effective Participant Communications

Discover ways to boost the effectiveness of your LTI participant communications in order to improve the retention and motivational impact of equity.

Blog Post

The Appraisal Foundation Has Issued Its Final Guidance on Valuation of Contingent Consideration

The guidance calls for a more formal valuation methodology based firmly on option theory, using the market for real options.

Issue Brief

Top 5 Performance Award Accounting Concepts for Compensation Professionals to Know

Accounting for equity compensation doesn’t have to be a black box. In this issue brief, we break down five must-know concepts.

Issue Brief

The Key to Engagement: Designing an ESPP to Drive Your People Strategy

In this Workspan article, we discuss the different flavors of ESPPs and ways to help you determine which type is right for your organization.

Issue Brief

Accounting for Performance Awards with Catch-Up Provisions

“Catch-up” awards, which offer multiple chances to earn performance-based shares, are on the rise. Here’s what accounting professionals should know.

Issue Brief

Design Features that Drive the Fair Value of a Relative Total Shareholder Return Award

Now in its second edition, this issue brief discusses the key design features that drive the fair value of a relative total shareholder return (rTSR) award. 

Blog Post

Design Attribute Checklist for Relative TSR Awards

Relative total shareholder return (rTSR) awards are full of complexity and moving parts. This rTSR award checklist helps both executive compensation and accounting leaders spot potential ambiguities and flush out gaps in their award agreements and downstream tracking processes.

Blog Post

What You Need to Know about ISS’ 2019 Policy Updates

In November 2018, ISS released its proxy voting guidelines update and a preliminary FAQ on compensation policies. Here are the highlights.

Blog Post

CEO Pay Ratio Year 2: Retain or Revisit the Median Employee?

The pay ratio rule is still with us. Here are the most material methodology decisions the majority of companies will face in the second year of disclosure.