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Get our summary of—and reaction to—each interpretation provided by the SEC’s C&DIs for the pay vs. performance proxy disclosure.

Get a brief overview of dilution, followed by some illustrative examples of the impacts of dilution plus typical anti-dilutive provisions.

In the final installment of our series, we lay out key considerations in determining a disclosure strategy for pay vs. performance relationships.

In Part 2 of our series, we walk through six archetypes for disclosing pay vs. performance relationships under the SEC’s rule.

In the first of a three-part series, we review how to analyze pay vs. performance relationships and introduce some of the relationship types we’ve seen.

See Equity Methods’ results from the 2022 survey of plan sponsors and get our take on the issues that are top of mind for stock-based compensation.

Use this checklist to help you prepare for disclosure under the SEC’s new pay vs. performance rule.

Got a restatement where the incentive-based compensation is based on stock price or a TSR metric? Learn about a common approach for determining how much compensation to claw back.

Learn more about the SEC’s new clawback rule, including the challenges involved with quantifying the amounts to recoup.

One aspect of the new pay versus performance rule is valuing outstanding employee stock options to calculate CAP. But which model should you use, and how should you estimate the inputs? Walk through the options in this article.