The Proxy Is Coming! What Finance Leaders Need to Know About Current SEC Rule-Making
At this year’s Financial Executives International (FEI) CFRI conference, we discussed why the most successful corporate proxy preparation teams boast deeply integrated and cohesive partnerships across their Finance, Legal, and HR functions. In this article, we cover the key takeaways from our discussion.
Net Settlement in the UK Is Now More Complex
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.
5 Challenges of Share Pool Tracking for Equity Plans
Equity compensation programs are notorious for their complexity. When not tracked carefully, companies can deplete their share pools sooner than expected and may lack the necessary shares to make new grants. We explain how to avoid these painful situations and ensure you can continue engaging top talent.
Top Questions for Year-End Stock Compensation Reporting
Handle the trickiest reporting elements with this checklist of key stock compensation questions that come up during the busiest time of the year.
What the SEC’s 2024 PvP Comment Letters Mean for Year 3 Disclosure Preparation
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.
Profits Interest Units, Explained
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.
Group Five 2024 Benchmarking Results Plus Our Take on What’s Ahead
See Equity Methods’ results from the 2024 survey of plan sponsors and get our take on the issues that are top of mind for stock-based compensation.
Managing the Latest Changes to 162(m) per ARPA
Buried in the American Rescue Plan Act of 2021 (ARPA) were material changes to compensation deductibility under IRC 162(m). Many companies are unaware that they have employees and awards already impacted. We’re here to unpack what you need to do today and going forward.
6 Recent Court Cases Reshaping Executive Compensation
Explore six recent legal developments that are relevant in some fashion to executive compensation and corporate governance.
Maintaining Pay Equity: Analyzing the Impact of New Hire Pay
Learn more about the impact of hiring on pay equity and steps organizations can take to remediate any issues that arise.