Nathan O’Connor
Managing Director
Reporting
We provide companies of all sizes with financial reporting services for stock-based compensation.
Valuation
Get fair value measurement and modeling for all sorts of equity-based awards and securities, whether business as usual or special circumstances.
Complex Securities Valuation
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Our HR advisory services provide the insight you need to improve program design, grant more equity, and tell a cleaner story in your proxy and financial statements.
CEO Pay Ratio
Resources
Dive into our library of publications on a wide range of stock-based compensation topics.
About Us
We’re dedicated to bringing insight, control, and expanded capability to your compensation strategy.
More companies are considering implementing mandatory holding periods on vested awards for executives. They’re a way to help align longer-term incentives between management and shareholders, they make it easier to enforce clawback provisions, and they can even reduce compensation expense via a valuation discount (a discount for lack of marketability, or DLOM). But post-vest holding periods need to be implemented in the right way to qualify for a discount and avoid recipient frustration or administrative difficulties.
Equity Methods’ valuation and scenario analyses help compensation teams decide whether to incorporate post-vest restrictions into your equity awards. Specifically, we can do the following:
Weigh the tradeoffs of mandatory post-vest holding periods to make the most effective decision for your unique situation.
contact usExplore how and why post-vest holding requirements are built into a compensation program, when a valuation discount for lack of marketability is allowed, and some commonly accepted ways to estimate a discount.
If you’re considering changes to your long-term incentive plan, we can help you structure a new award design based on your specific business objectives. As specialists in equity compensation with…
Managing Director
Nathan O’Connor is a Managing Director at Equity Methods, a consultancy that helps hundreds of public and private companies model, value and account for equity compensation and other complex securities.…
Read moreHighlights from the 26th Annual NASPP Conference
Tricky Equity Compensation Issues Faced by Private and Newly Public Companies
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Managing Director, Valuation & HR Advisory Services
“I’m a teacher at heart — always happy to field questions and help clients understand, whether it’s at a high level or deep in the details.” David is a managing…
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