If your company’s fiscal year ends on any date other than December 31, application of the new tax rate gets tricky. The reason? IRC Section 15(a).
With preparation for 2018 proxies underway, we revisit 2017 proxies to highlight our favorite examples of using visualization to tell a clear and insightful CD&A story.
Does your company have outstanding financial instruments with down round protection features? FASB may have saved you a lot of work.
In this article published in FEI Daily, we discuss the impact of tax reform on executive compensation and performance goal measurement.
The IRS has given a bright line of February 15 to have your withholding procedures updated in line with the Tax Cuts and Jobs Act.
Just in time for the new year, President Trump signed the Tax Cuts and Jobs Act, which presents the most sweeping changes to the tax code in decades. Here’s a look at the apparent effects to equity compensation.
Download our checklist of the required disclosure content to guide your efforts in drafting your proxy disclosure.
The growth in the diversity and complexity of performance-based equity awards is giving rise to ongoing challenges in correctly specifying the grant date and service inception date. This Issue Brief explains the key guidance in ASC 718 for correctly determining these dates.
As the Senate and House work to resolve differences between their respective bills, a final tax policy could be on the president’s desk before Christmas. Read how we and other industry colleagues are expecting equity to change.
Despite updates from ASU 2016-09, ASC 718 still has a number of gaps in its disclosure guidance. Here are some topics that affect you this 10-K season, which we also tie back to remarks made by SEC Chairman Jay Clayton at the 2017 AICPA Conference on Current SEC and PCAOB Developments.