Stock compensation solutions
for a complex world.

The third year of the SEC’s pay vs. performance disclosures has been shaping up to be business as usual—mostly. But that doesn’t mean the process is on autopilot.

For employees in the UK, the way share-based payments are settled can lead to significant differences in tax treatment. We discuss the recent guidance from UK tax authorities and explain why sell-to-cover may be preferable to net settlement in that jurisdiction.

Profits interest units (PIUs) can be a flexible incentive because they allow holders to participate in the future growth of the business. We explain the ins and outs of PIUs, compare them to common stock structures, and provide tips for implementing a profits interest plan.

The SEC’s Dodd-Frank clawback rule went live last year, and these Dodd-Frank clawbacks are radically more restrictive given their no-fault and no-discretion nature. In this article, we discuss 15 practical issues for dealing with market metrics that every board member, general counsel, CFO, and CHRO should be aware of in the event a restatement occurs.

With ASU 2024-01, the FASB aims to clarify the accounting for profits interests. Get a breakdown of the types of profits interest and our take on the examples in the new guidance.

In this article, we go through the 10 most common questions we hear from chief financial officers and chief accounting officers when it comes to stock-based compensation.

On September 27, the SEC issued a second batch of C&DIs on pay vs. performance. Then, on November 21, the SEC modified certain C&DIs from both its September 27 and February 10 releases. We summarize each interpretation provided by the SEC and share our reactions.

Handle the trickiest reporting elements with this checklist of key stock compensation questions that come up during the busiest time of the year.

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

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