Blog

Blog Post

Don’t Forget to Update Withholding Procedures

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.

Issue Brief

The Latest on Tax Reform and Equity Compensation

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.

Issue Brief

Pay Ratio Disclosure: A Checklist of Key Considerations

Download our checklist of the required disclosure content to guide your efforts in drafting your proxy disclosure.

Issue Brief

Grant Date vs. Service Inception Date Under ASC 718

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.

Blog Post

Tax Reform and the Potential Effects on Equity Compensation

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.

Blog Post

Best Practices in 10K Disclosures for Complex Equity Awards

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.

Blog Post

Pay Equity Gathers Steam

While CEO pay ratio has dominated discussions in 2017, a much larger emerging issue is pay equity—statistically studying compensation throughout an organization to make sure there are no unexplainable differences linked to gender, race, or ethnicity. Here’s a primer on the topic.

Blog Post

Pay Ratio Preview: Top Five Takeaways from EM Surveys and Polling

Between our just-completed 2017 Executive Compensation Decision Support Survey and other market polling, we’ve picked up five key insights about how companies are preparing for the upcoming CEO pay ratio disclosure.

Blog Post

In Stock Compensation Accounting, Spreadsheets Are Falling Out of Favor

In the wake of a controversial Wall Street Journal article on the demise of spreadsheets, we look at how spreadsheets fare in equity compensation and the push toward more predictive modeling and process agility.

Blog Post

Financial Performance Assessment: The New ISS Pay-for-Performance Test

As predicted, ISS is broadening their quantitative test to include relative financial metrics. As much as TSR has come under fire as a metric, other metrics can often raise even more issues to manage.