Knowledge Center

  • Topics

  • Type

Issue Brief

Top 5 CFO and CAO Questions about Equity Compensation (and How to Answer Them)

No matter what the question is or who is asking it, there is a way to respond quickly and succinctly, with a command of the details that doesn’t overwhelm.

Issue Brief

Diluted EPS for Convertible Debt Securities: A Primer

Convertible securities can be an attractive source of capital for mature and early-stage companies alike. But their dilutive impact is a potentially complicated issue. In this issue brief, we take a closer look at that impact and introduce the “if-converted method” as an elegant way to determine the dilutive impact of convertibles. 

Blog Post

Highlights from the 28th Annual NASPP Conference

While Covid-19 stopped us from meeting in person, virtual sessions at the 2020 NASPP conference let us share thoughts on the state of equity compensation.

Issue Brief

FICA Tax Withholding for Retirement-Eligible Awards

FICA taxes are due on equity compensation when there is no longer a risk of forfeiture. Retirement eligibility is an often-overlooked trigger with many administration and accounting impacts to consider.

Issue Brief

Top Three Principles for Managing Small Equity Plans

Here are some key financial reporting principles for public and pre-IPO companies that have long-term incentive plans with fewer than 200 participants.

Webcast

Q&A Session on Discretion and Modifications

In this webcast, we answer follow-up questions on strategies companies can use to restore performance metrics in times of economic stress.

Webcast

Incentive Plan Design Trends for 2021

In this webcast, we dive into long-term incentive awards and emerging trends to watch.

Blog Post

Real World vs. Risk Neutral: Understanding the Difference between Valuation and Derived Service Period Assumptions

Although valuations are based on a world where all investors are “risk neutral,” this causes some confusion when considering the derived service period.

Webcast

Restoring Underwater Incentives: Discretion, Modifications, and More

In this webcast, we explore the implications of modifications and compensation committee discretion for addressing underwater performance incentives.

Issue Brief

Executive Compensation in a Chapter 11 Restructuring

In this issue brief, we cover the different types of restructurings and ways executive compensation programs can change under each.