WorldatWork Total Rewards 2017 Conference Roundup
The 2017 WorldatWork Total Rewards Conference brought together compensation leaders and experts for three days of discussions and workshops in Washington, D.C. Here, we summarize the key takeaways from sessions that covered hybrid performance awards, ESPPs, CEO pay ratio, mergers and acquisitions, and much more.
TSR, ISS, the Proxy, and Our Predictions for 2018
Ongoing uncertainty remains as to how proxy advisors favor (or don’t favor) relative TSR awards. We recently collaborated with ISS to discuss the roles that TSR metrics have in long-term incentive pay. Read our top ten takeaways.
The SEC Reopened Comments to the Dodd-Frank Pay Ratio Rule. Here’s What the Public Said.
On February 6, the SEC reopened the CEO pay ratio rule for a second comment cycle. The new comment period was open for 45 days, and the results were quite different from what most expected. We reviewed each comment letter and summarize the main trends here.
ASU 2016-09 in its Seventh Inning Stretch
Now that most companies have adopted ASU 2016-09, its practical implications are quickly coming to light. Top among these is the P&L volatility companies are experiencing. For many, the earnings volatility is positive, but don’t forget that what goes up usually comes down. Get our CEO’s take on ASU 2016-09’s surprises.
Exposure Draft on the Valuation of Contingent Consideration (Earnouts): Our Comments
On February 28, 2017, the Appraisal Foundation released an exposure draft on the valuation of contingent consideration. These are our comments.
A Practitioner’s Guide to Pay Ratio Project Management
There may be uncertainty around the fate of Dodd-Frank. But absent formal intervention, the go-live date for the wildly controversial CEO pay ratio disclosure remains less than one year away.
Top 5 Executive Compensation Themes to Watch in 2017
From stark changes in ISS’ scoring approach to more scrutiny around performance goal-setting, in this blog post we tour important developments that will change how awards are designed and explained in the proxy.
Stock Compensation Accounting Best Practices Survey 2017: The Call for Topics is Now Open
Two years ago, we launched our stock-based compensation accounting best practices survey to find out what best-in-class accounting and finance groups were doing differently. Now, the survey is back and we need your input.
The Curious Case of Marketability Discounts on Profits Interests
Why do profits interests receive a valuation discount for lack of marketability while stock options don’t? In this blog post, we take a look at this interesting valuation quirk.
A 10-Step Checklist for ASU 2016-09 Preparation
If you have not yet adopted ASU 2016-09, here are 10 steps you can take to get your organization ready.