10 Themes Shaping the Decision to Restore Underwater Equity Incentives
With the economic fallout of COVID-19 making its way to equity and executive compensation, these themes should be on your radar now.
Companies with Visionary Human Capital Strategies Get a Boost from Regulation S-K Modernization
The SEC released a new standard for 101(c) human capital disclosure. We unpack it in this article, the first of a three-part series.
Avoiding Annual Grant Cost Surprises
This blog post details how different award designs can result in unexpected costs, and what can be done during the annual grant process to minimize risk.
Understanding Peer Volatility: Breaking Down the Drivers
Private and newly public companies who grant options rely on leverage adjusted peer volatility for fair value calculations. Here are four key criteria for selecting a peer group.
Five Reasons to Review Your Job Architecture Today
It’s important to keep tabs on your job architecture to make sure it’s keeping up. If it isn’t, problems will eventually surface.
Recent FASB Simplifications to Convertible Bond Accounting
The accounting rules for convertible bonds, which have features of both debt and equity, have been confusing to apply. That’s what FASB’s recent update under ASU 2020-06 aims to address.
2020 Group Five Stock Plan Administration Benchmarking Results and What’s Ahead in Stock Compensation Reporting
See Equity Methods’ results from the 2020 survey of plan sponsors and get our take on the issues that are top of mind for stock-based compensation.
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.
Highlights from the 28th Annual NASPP Conference
While Covid-19 stopped us from meeting in person, virtual sessions at the 2020 NASPP conference let us share thoughts on the state of equity compensation.
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.