Launching an ESPP: A Practical Guide for Administration Professionals
An employee stock purchase plan, or ESPP, is one of the more tangible expressions of ownership culture a company can offer. Done well, it deepens employee engagement and reinforces a long-term ownership mindset across the workforce. Launching an ESPP…
From the NASPP Blog: Hidden Cost of a Bad 409A Valuation
A 409A valuation is required for private companies granting stock options, but qualities of these analyses can range significantly. A bad valuation comes with consequences ranging from payout surprises, accounting expense issues,…
From the NASPP Blog: PTEP Extensions in Private Company Stock Options
Extending the post-termination exercise period (PTEP) gives former employees of a company the flexibility to keep their vested options until a liquidity event occurs, but it comes with implications for accounting, valuation,…
The Equity Methods Mailbag—Q2 2026
In this mailbag, we cover tax recharging across jurisdictions, option exchange programs, net settlement vs. sell-to-cover, retirement eligibility and FICA, and dividends’ effect on SBC.
To Exclude or Not to Exclude: What the S&P 500 Tells Us About SBC in Non-GAAP Earnings
Should stock-based compensation (SBC) be excluded from non-GAAP earnings? To some, it’s one of the biggest debates about the presentation of financial results, while to others, it’s as obvious as…
Out of Office: Employee Appreciation Day at Equity Methods
On a clear November afternoon in Scottsdale, the whole firm stepped outside for food, games, and a few hours together. The effects of a day like this tend to show up in the way teams communicate.
Don’t Cry for Me Em Dash, the Truth Is I Never Left You
AI is changing how we write, market, communicate, and produce thought leadership.
The Case for Pay Equity Studies in 2026: Debunking Five Myths
Though pay equity has gotten caught in the political crossfire surrounding DEI, it remains as relevant in today’s labor market and compliance landscape as ever. In this article, we break down five myths that lead organizations to deprioritize pay equity work: why it shouldn’t be mistaken for a political gesture, why a softer labor market doesn’t make it less necessary, why a flagged wage gap is far from being a legal indictment, and why market benchmarking alone won’t catch what a pay equity analysis will.
What’s New in the AICPA “Cheap Stock” Guide
A draft of the AICPA’s updated “cheap stock” guide is out. Here are some of the key changes regarding the valuation of equity securities in complex capital structures.
The Pre-IPO Sprint: Building the Operational Playbook for Equity Compensation
In the race to an initial public offering (IPO), attention naturally focuses on legal filings, financial disclosures, and other high-visibility milestones. But the operational infrastructure supporting equity compensation is often…