Blog

Issue Brief

Item 402(v) Pay vs. Performance Disclosure Readiness Checklist

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

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Dodd-Frank Clawbacks: Backcasting to Measure Recoupment

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.

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What Companies Should Know about the SEC’s New Clawback Rule

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

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Pay Versus Performance Is Here, Part 3: Valuing Stock Options for Compensation Actually Paid

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.

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Pay Versus Performance Is Here, Part 2: Understanding Compensation Actually Paid

Now that the SEC released the final pay versus performance rule, let’s look at the logic and mathematics behind the core disclosure table.

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Have Your rTSR Fair Values Caught a Fever? Here’s Your Prescription

Find out what’s behind the market-wide spike in relative total shareholder return values, and what you can do to mitigate it in your awards.

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Pay Versus Performance Is Here, Part 1: Overview and Action Items

Get our initial take on the SEC’s long-awaited pay versus performance disclosure rule, an overview of its key elements, and an action plan to execute now.

Issue Brief

Equity Compensation Accounting Amid Macroeconomic Uncertainty

Explore strategies that leading companies are taking to manage financial reporting for equity compensation amid unprecedented macroeconomic volatility.

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SPACS and PIPEs and CVRs, Oh My!

Learn more about the SPAC merger hurdle, PIPE transactions, and the securities that are increasingly offered to sweeten the deal.

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Equity Strategy Amid Market Volatility: Survey Insights

We polled issuers on their views about equity compensation amid market volatility and a tight labor market. Here’s what we learned.