Blog

Which outstanding equity awards would be grandfathered under the 162(m) updates? IRS Notice 2018-68 gives an answer to this question.

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.

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.

How should contingent consideration, also known as earnouts, be valued? A dozen specialists will likely give a dozen different answers. Ten years after FASB released Statement of Financial Accounting Standards…

ASU 2018-07 is a welcome change that brings the accounting for share-based payments to nonemployees under the ASC 718 umbrella.

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.

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.

Convertible securities can be an attractive source of capital for mature and early-stage companies alike. But their dilutive impact is a potentially complicated issue. In this issue brief, we take a closer look at that impact and introduce the “if-converted method” as an elegant way to determine the dilutive impact of convertibles. 

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.

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.