RE-views and RE-visions: Evaluating Changes to Your Retirement Eligibility (RE) Provisions
Explore three critical decision points to expect as you review the retirement eligibility provisions of your equity plans.
Top 5 Executive Compensation Proxy ‘Gotchas’
Proxy statements are becoming increasingly more challenging to fill out as equity programs grow in complexity, opening the door for error. In this article, we break down five stumbling blocks in the proxy and how you can avoid them.
Impact of ASU 2023-07 on Segment Reporting for Equity Compensation
ASU 2023-07 will shine a brighter light on human capital costs while prompting more companies to track their stock-based compensation expense in greater detail. Here’s why.
Don’t Overlook the Item 402(x) Disclosures Under the SEC’s New 10b5-1 Rules
The SEC added Item 402(x) to Regulation S-K. See what this new disclosure requires and how to navigate its implications during the coming fiscal years.
The New State of Play in SPACs: Forgotten, but Not Gone
SPACs haven’t gone away. So why aren’t they dominating headlines in the business media like they used to?
Clawbacks: Demystifying the Event Study
Wondering how much incentive-based compensation to take back under the SEC’s clawback rule? An event study can help you figure it out.
Transitioning between US GAAP and IFRS: Stock Compensation Focus
Converting from US GAAP to IFRS or vice versa is more than an accounting exercise. Here’s what you need to consider.
How Tight Labor Markets Impact Pay Equity
See how common responses to broader labor market issues can unintentionally create disparities in pay—and what you can do to mitigate these challenges.
What the Supreme Court’s Landmark Decision on Affirmative Action Means for Pay Equity and D&I
The Supreme Court struck down affirmative action programs in college admissions. That has implications for contemporary corporate pay equity and D&I initiatives.
How the SEC’s Latest C&DIs Impact Pay vs. Performance Disclosure Practices
On September 27, the SEC issued a second batch of C&DIs on pay vs. performance. Then, on November 21, the SEC modified certain C&DIs from both its September 27 and February 10 releases. We summarize each interpretation provided by the SEC and share our reactions.