Long-Term Incentive Awards: 9 Steps for Effective Participant Communications
Discover ways to boost the effectiveness of your LTI participant communications in order to improve the retention and motivational impact of equity.
The Appraisal Foundation Has Issued Its Final Guidance on Valuation of Contingent Consideration
The guidance calls for a more formal valuation methodology based firmly on option theory, using the market for real options.
Top 5 Performance Award Accounting Concepts for Compensation Professionals to Know
Accounting for equity compensation doesn’t have to be a black box. In this issue brief, we break down five must-know concepts.
Accounting for Performance Awards with Catch-Up Provisions
“Catch-up” awards, which offer multiple chances to earn performance-based shares, are on the rise. Here’s what accounting professionals should know.
Design Features that Drive the Fair Value of a Relative Total Shareholder Return Award
Now in its second edition, this issue brief discusses the key design features that drive the fair value of a relative total shareholder return (rTSR) award.
Design Attribute Checklist for Relative TSR Awards
Relative total shareholder return (rTSR) awards are full of complexity and moving parts. This rTSR award checklist helps both executive compensation and accounting leaders spot potential ambiguities and flush out gaps in their award agreements and downstream tracking processes.
What You Need to Know about ISS’ 2019 Policy Updates
In November 2018, ISS released its proxy voting guidelines update and a preliminary FAQ on compensation policies. Here are the highlights.
CEO Pay Ratio Year 2: Retain or Revisit the Median Employee?
The pay ratio rule is still with us. Here are the most material methodology decisions the majority of companies will face in the second year of disclosure.
ESPPs: Financial Reporting Complexity
Employee stock purchase plans (ESPPs) have seen a recent uptick in popularity, and the reporting for such plans is receiving a lot more scrutiny from auditors as a result. This issue brief explores the reasons behind the increased prevalence of these plans, and explains how ESPP reporting complexities are catching some companies off guard.
Five Ways that West Coast Companies Design ESPPs
ESPPs are again in vogue. How are firms designing them to maximize employee benefit at a reasonable cost? Here’s what some SEC disclosures reveal.