6 Steps to Design a Relative Total Shareholder Return Award
Relative total shareholder return has had its share of bad press. But most of its problems are avoidable via a methodical, analytics-based design process.
WorldatWork Total Rewards 2019 Conference Roundup
At the WorldatWork Total Rewards 2019 conference, the dominant theme was pay equity. Here are some of the lessons we took away.
5 Frequent Modification Mishaps
Here are some of the most common types of modifications and the implications they have for the financial statement and proxy.
CEO Entry and Exit: 10 Compensation Strategies
Designing a new CEO’s compensation package? Here are 10 of the biggest stumbling blocks, along with strategies for overcoming them.
The Intrepid Tax Leader
The tax implications for equity awards have become much more complex due to tax reform, ASU 2016-09, and heightened scrutiny from auditors and taxing authorities. In this succinct issue brief, we review the moving parts controllership and tax teams need to be thinking about.
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.
