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.
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.
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.
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.
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.