Blog

Blog Post

Revisiting the Reporting Treatment of Retirement-Eligible Employees

Some companies have recently taken the stance that expense for retirement-eligible employees should be taken during the year before grant. Will this become a trend?

Blog Post

Equity Methods Tops Client Satisfaction Ratings in Stock Compensation Reporting for Four Consecutive Years

Group Five’s stock plan administration benchmarking report for 2017 is complete. And for the fourth year in a row, Equity Methods tops the list in client satisfaction.

Blog Post

Highlights from the 25th Annual NASPP Conference

Four of our professionals presented in six sessions at the Annual NASPP Conference in Washington, DC this past October. Topics covered include best practices in stock-based compensation reporting, CEO pay ratio, behavioral biases in goal-setting, and stock ownership.

Blog Post

What You Need to Know About the September 2017 SEC Pay Ratio Guidance

On September 21, 2017, the SEC released additional pay ratio guidance. The new guidance primarily reiterates and clarifies flexibility that the rule already allowed, with one substantial update. In this blog post, we go over the highlights of the interpretive guidance and updates to the Compliance and Disclosure Interpretations, and we discuss the ideas posed in the Department of Corporate Finance guidance regarding statistical sampling.

Blog Post

CEO Pay Ratio: Using Analytics to Complete Your Story

Having trouble conveying your CEO pay ratio to others, inside or outside your organization? Pay ratio analytics can tell the story behind the calculation.

Issue Brief

Compensation Moneyball Part III: Making Use of Analyst Data

In this sequel to “Compensation Moneyball, Part II: The Simulation of Performance Targets,” we incorporate analyst expectations into the performance award goal setting process.

Issue Brief

Hybrid Awards: The Next Generation of Performance-Based Equity

Performance awards that combine financial or operational metrics with TSR—commonly known as hybrid awards—continue to gain popularity due to their versatility. In this issue brief, we provide insight into how these awards can be structured, as well as how to make design decisions that reinforce your company’s business strategy.

Blog Post

Issuing Equity Abroad: Top Tax Challenges of International Subsidiaries

Foreign subsidiaries of US-listed companies have a host of IFRS and local tax reporting obligations that often fly under the radar. We recently spent time abroad unpacking some of these issues and their implications for both the consolidated financials and local tax compliance.

Blog Post

Setting Executive Performance Goals in a Rapidly Changing Environment

The most common performance award term is three years, but that doesn’t mean it’s right for all companies. In this blog post we review some of the pros and cons of the various performance award terms.

Blog Post

Fortune 500 Sees First Signs of Tax Volatility from ASU 2016-09

Over the summer, we spoke with Bloomberg about their study of the aftermath of Accounting Standards Update 2016-09 (ASU 2016-09). Here’s a summary and a link to their article.