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Blog Post

Navigating Illinois’ Equal Pay Registration Certificate: Practical Steps to Prepare

Explore Illinois’ new requirements under the state’s Equal Pay Act and how pay equity audits can help employers prepare to comply.

Blog Post

7 Frequently Asked Questions on Option Exchange Program Design

Discover some of the key trends and best practices from our data and experience shepherding clients through the option exchange process.

Issue Brief

The Many Measures of Stock Plan Dilution

Explore seven different lenses—each of them valid—through which companies can view their equity plan dilution.

Webcast

Incentive Design Trends and Predictions for 2024

As award design season kicks off, join us to take stock of incentive design trends from 2023 and predictions for 2024. Drawing from our hand-collected database of S&P 500 proxy disclosures, we’ll look at recent trends in award vehicles, metrics, structures, and more, then unpack the implications for 2024.

Webcast

Clawbacks: Ready, Comply, Execute

By December 1, 2023, virtually all listed companies in the US must have an SEC-compliant clawback policy approved by their board and in operation. Join us as we unpack the new clawback rule and how companies should both prepare and take action in the unlikely and unfortunate event of an accounting restatement.

Blog Post

Disaggregating FASB’s Proposed Income Statement Disclosure Update

Learn about the FASB’s proposed income statement disclosure update, including next steps and how you can begin preparing.

Blog Post

The Times They Are A-Changin’: Pay Equity and Cohorts during Turbulent Economic Times

A turbulent labor market can throw a serious wrench into attempts to achieve pay equity. Here’s why, and how to isolate key areas of concern.

Blog Post

ESPP Accounting: Top 4 Pitfalls to Avoid with the IRS Contribution Cap

Calculating the IRS cap on contributions to employee stock purchase plans can get tricky. Here are the top four pitfalls we see.

Blog Post

Prepayment of Debt in a High Interest-Rate Environment

We unpack the prepayment (or call) feature of a bond, including what it is and how one might go about valuing it.

Blog Post

No Free Lunch: Understanding Volatility, Average Prices, and Valuation

When valuing equity compensation instruments, volatility estimates are typically based on closing prices. Should you use average stock prices instead?