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.
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.
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 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.
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.
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).
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.
Does your company have outstanding financial instruments with down round protection features? FASB may have saved you a lot of work.
In this article published in FEI Daily, we discuss the impact of tax reform on executive compensation and performance goal measurement.
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.