Understanding the Dilutive Impact of Warrants
If your company is thinking about issuing warrants, or already has some outstanding, the impact of dilution is something you’ll need to know about.
Tax Reform Implications for Fiscal Year Companies
If your company’s fiscal year ends on any date other than December 31, application of the new tax rate gets tricky. The reason? IRC Section 15(a).
Our 10 Favorite Charts from 2017 Proxies
With preparation for 2018 proxies underway, we revisit 2017 proxies to highlight our favorite examples of using visualization to tell a clear and insightful CD&A story.
The End of Liability Accounting for Down Rounds
Does your company have outstanding financial instruments with down round protection features? FASB may have saved you a lot of work.
Executive Compensation Performance Metrics Will Change Under Tax Reform
In this article published in FEI Daily, we discuss the impact of tax reform on executive compensation and performance goal measurement.
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.
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.
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.
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.
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.