The SEC’s 2025 Initiative: Rethinking Executive Compensation Disclosures for a Modern Era
The SEC is taking a fresh look at executive compensation disclosures for the first time since 2006. Here are some potential ways the reform could manifest.
Convertible Securities: Do “Greater-Of” Inputs Threaten Equity Classification?
Learn more about the context of greater-of inputs along with considerations in gauging their impact.
The Equity Methods Mailbag – Q2 2025
In the course of working with hundreds of companies every year, we field thousands of questions from every corner of the market. They range from covering the basics for stock-based…
FICA Tax Withholding for Retirement-Eligible Awards
FICA taxes are due on equity compensation when there is no longer a risk of forfeiture. Retirement eligibility is an often-overlooked trigger with many administration and accounting impacts to consider.
How Investors Analyze SBC and Why It Matters for Finance Leaders
Explore how investors evaluate stock-based compensation and what finance leaders can do to align internal decisions with market expectations.
7 Pitfalls to Avoid When Preparing Proxy Compensation Tables
Here are some of the most significant pitfalls of preparing proxy tables, and why meticulous execution is essential.
Clawbacks in 2025: Current Landscape and New SEC C&DIs
Learn about the challenges firms faced in the first year under Dodd-Frank clawback rules and get a breakdown of the SEC’s April 2025 guidance.
Induced Conversions of Convertible Debt Instruments – ASU 2024-04 Update
On November 26, 2024, the FASB issued ASU 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments. The intent of this release is to…
Top 10 Equity Compensation Issues for 2025
In this article, we lay out 10 major issues in the world of equity and executive compensation. See how each one could change in 2025 and beyond.
The Offsite: Not Your Typical Company Meeting
Learn how Equity Methods fosters professional advancement and internal relationships through offsite meetings.
