Navigating Illinois’ Equal Pay Registration Certificate: Practical Steps to Prepare
Explore Illinois’ new requirements under the state’s Equal Pay Act and how pay equity audits can help employers prepare to comply.
7 Frequently Asked Questions on Option Exchange Program Design
Discover some of the key trends and best practices from our data and experience shepherding clients through the option exchange process.
The Many Measures of Stock Plan Dilution
Explore seven different lenses—each of them valid—through which companies can view their equity plan dilution.
Disaggregating FASB’s Proposed Income Statement Disclosure Update
Learn about the FASB’s proposed income statement disclosure update, including next steps and how you can begin preparing.
The Times They Are A-Changin’: Pay Equity and Cohorts during Turbulent Economic Times
A turbulent labor market can throw a serious wrench into attempts to achieve pay equity. Here’s why, and how to isolate key areas of concern.
ESPP Accounting: Top 4 Pitfalls to Avoid with the IRS Contribution Cap
Calculating the IRS cap on contributions to employee stock purchase plans can get tricky. Here are the top four pitfalls we see.
Prepayment of Debt in a High Interest-Rate Environment
We unpack the prepayment (or call) feature of a bond, including what it is and how one might go about valuing it.
No Free Lunch: Understanding Volatility, Average Prices, and Valuation
When valuing equity compensation instruments, volatility estimates are typically based on closing prices. Should you use average stock prices instead?
Key Considerations for ESPPs with Matching Shares
Dive into the details of share-matching ESPPs, where the shares an employee purchases are matched by the employer using a predefined ratio.
It’s Time to Adopt an SEC-Compliant Clawback Policy. Here’s How to Get Started.
The race to comply with the SEC’s Dodd-Frank clawback rule is about to begin. Here’s what companies should be doing now to get ready.