Blog

The IRA implemented a 1% excise tax on stock repurchases. Get our interpretation of the rule’s key provisions related to stock-based compensation.

A Delaware court determined the chief people officer of McDonalds breached his fiduciary duties by allowing a culture of harassment to go unabated. How should executives (and boards) respond from a policy perspective?

What do the next few years have in store for executive compensation design and reporting? See our predictions for how 10 trends will unfold.

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 pay vs. performance rule.