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Equity Compensation Amid Regulation, Shareholder Activism, and Tax Reform

Get updated on the forces driving change in the use of equity and executive compensation—including the Tax Cuts and Jobs Act, CEO pay ratio disclosure, revisions to nonemployee accounting, revisions to modification accounting, and emerging ESG (environmental, social, and governance) pressures.

Issue Brief

Enhancing LTI Programs with Effective Participant Communications

Participant communication can make or break the LTI program. In this issue brief, we discuss the various approaches that can help you improve your participant communication strategy.

White Paper

Tax Accounting for Equity Compensation Awards

From deferred tax assets to actual tax benefits, and everything in between, master the fundamentals and gain new insights into the tax effects 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.

Blog Post

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.

Blog Post

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).

Blog Post

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.

Blog Post

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.

Blog Post

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.

Blog Post

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.

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