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.
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.
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.
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.
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.
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.
Incentive Plan Design Trends for 2021
In this webcast, we dive into long-term incentive awards and emerging trends to watch.
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.
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.
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.