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The Double Leverage Effect of TSR Awards

This quirk of TSR awards is one of the biggest sources of frustration to recipients and surprise to compensation committees. Finance and accounting leaders can play a key role in educating the compensation function on how the variables in a TSR award can interact to cause surprises. Learn how to manage the effects of “double leverage.”

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Sea Change on the Horizon for Compensation Professionals

Discussions at the 2015 Total Rewards Conference revealed three big trends that will radically impact the roles of compensation professionals.

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Get Ready for Big Changes in Deferred Tax Accounting

Tax settlement forecasting is becoming increasingly important. If the FASB’s ASC 718 revisions go through, it will be all but necessary.

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Session Roundup: The WorldatWork 2015 Total Rewards Conference

Equity Methods, a sponsor of WorldatWork’s 2015 Total Rewards Conference, summarizes some of our favorite sessions from the event.

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A Crash Course in Convertible Securities

An instrument with key features of both non-convertible debt and stock options or warrants can be attractive to investors and issuers alike. But the benefits can also be drawbacks.

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The Thinking Trap That Could Snare Your Relative TSR Awards

“Ellen,” an executive with a multibillion-dollar company, was thrilled that her employer intended to grant her $2 million worth of relative TSR awards. But Ellen may be in for a surprise.

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Six Share-Based Payment Strategies for Private Companies

Looking for ways to create liquidity on share-based payment awards? Here are some ideas for private companies under a variety of circumstances.

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Best Practices in 10K Disclosures for Complex Equity Awards

The growth in performance-based equity creates new disclosure challenges and opportunities for confusion in the 10-K. Read our thoughts on evolving industry best practices.

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FASB’s ASC 718 Revisions Might Happen a Lot Sooner Than We Think

FASB is serious about expediting revisions to ASC 718. To get ahead of them, here’s what you need to consider.

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Pros and Cons of Post-Vest Holding Periods

Post-vest holding periods are a way to tighten alignment between executive and shareholder interests. But for every benefit there’s a hidden drawback.