Disclosing PvP Relationships, Part 3: Decision Criteria
In the final installment of our series, we lay out key considerations in determining a disclosure strategy for pay vs. performance relationships.
Disclosing PvP Relationships, Part 2: Disclosure Archetypes
In Part 2 of our series, we walk through six archetypes for disclosing pay vs. performance relationships under the SEC’s rule.
Disclosing PvP Relationships, Part 1: Types of Relationships
In the first of a three-part series, we review how to analyze pay vs. performance relationships and introduce some of the relationship types we’ve seen.
2022 Group Five Stock-Based Compensation Financial Reporting Benchmarking Results Plus Our Take on What’s Ahead in 2023
See Equity Methods’ results from the 2022 survey of plan sponsors and get our take on the issues that are top of mind for stock-based compensation.
Item 402(v) Pay vs. Performance Disclosure Readiness Checklist
Use this checklist to help you prepare for disclosure under the SEC’s new pay vs. performance rule.
Dodd-Frank Clawbacks: Backcasting to Measure Recoupment
Got a restatement where the incentive-based compensation is based on stock price or a TSR metric? Learn about a common approach for determining how much compensation to claw back.
What Companies Should Know about the SEC’s New Clawback Rule
Learn more about the SEC’s new clawback rule, including the challenges involved with quantifying the amounts to recoup.
Pay Versus Performance Is Here, Part 3: Valuing Stock Options for Compensation Actually Paid
One aspect of the new pay versus performance rule is valuing outstanding employee stock options to calculate CAP. But which model should you use, and how should you estimate the inputs? Walk through the options in this article.
Pay vs. Performance: Your Questions, Our Perspectives
This webcast is a panel discussion on the SEC’s new pay vs. performance rule. Tune in for answers to the most frequently asked questions we’ve received on how to implement and comply with the rule’s design.
Pay Versus Performance Is Here, Part 2: Understanding Compensation Actually Paid
Now that the SEC released the final pay versus performance rule, let’s look at the logic and mathematics behind the core disclosure table.