Five Internal Controls for Best-in-Class Equity Reporting
For companies both large and small, the simplest error in reporting stock-based compensation expense can prove material to financial statements.
2018 Group Five Stock Plan Administration Benchmarking Results and What’s Ahead in Stock Compensation Reporting
For the fifth consecutive year, Equity Methods leads the industry in client loyalty and overall satisfaction with financial reporting services.
Deferred Tax Assets after Tax Reform and IRS Notice 2018-68
Which outstanding equity awards would be grandfathered under the 162(m) updates? IRS Notice 2018-68 gives an answer to this question.
Top Themes for 2019 Award Design Season
Here are some broader governance, design, and proxy themes to watch out for as we enter award planning season and begin preparing for the 2019 proxy season.
How Behavioral Biases Affect Executive Compensation
Behavioral biases like loss aversion, mental accounting, and confirmation bias can make or break an equity compensation award. Here are three examples of behavioral biases at play, how they impact compensation, and what we can do about them.
Nonemployee Awards Subject to ASC 718 after ASU 2018-07
ASU 2018-07 is a welcome change that brings the accounting for share-based payments to nonemployees under the ASC 718 umbrella.
Tax Settlement Forecasting: The Best Response to Income Statement Volatility
Like it or not, corporate finance and tax teams are now on the hook for forecasting excess tax benefits from stock-based compensation. Here’s a refresher on the current deferred tax model, along with perspectives on the different ways a tax settlement forecasting process can be designed.
June 2018 Webcast Survey Results: Effects of Regulation, Taxes, and Activism on Compensation
We asked 227 people for their thoughts on tax reform, the IRS 162(m) revision, ASU 2016-09’s effect on tax withholding, performance metrics, and pay equity.
Gender Pay Equity: 15 Questions and Answers for You and Your Compensation Committee
By popular demand—from attendees, that is—here’s an FAQ on gender pay equity following up our discussion at the 2018 WorldatWork Total Rewards conference.
Equilar Executive Compensation Summit 2018 Conference Roundup
The 2018 Equilar Executive Compensation Summit took place in San Francisco from June 4-6. Here, we summarize a few of the salient sessions from the summit.