Modified Awards
Determine the fair value and incremental expense impact of awards modified under a variety of conditions.
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
HR Advisory
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.
Stock options might be the oldest and most traditional form of stock-based compensation, but that doesn’t mean they’re always straightforward. Market fluctuations affect exercise and forfeiture patterns. Recipient pools, award characteristics, company circumstances, and vesting provisions can all change, rendering “plug and chug” expected term calculations useless. With a deceptively large number of moving parts, these days even plain vanilla options require significant analysis and judgment.
contact usDetermine the fair value and incremental expense impact of awards modified under a variety of conditions.
Identify an appropriate ASC 718 peer group, develop compliant input assumptions, implement best-in-class volatility levering and de-levering techniques, and arrive at defensible stock option fair values.
Meet the unique challenges of ASC 805 with valuations for awards assumed in business combinations.
Get clean, auditable fair values for stock options and similar instruments in any situation, whether it’s your annual grant or periodic marking-to-market.
While companies have the flexibility to choose between lattice models and the Black-Scholes-Merton (BSM) formula, or any other model that incorporates the required inputs, this liberalism often overshadows the reality…
This White Paper provides an introduction to the central valuation framework of ASC 718, the various types of valuation models available, and how these models differ in theory and practice.…
This White Paper focuses on the challenges and best practices related to estimating volatility in a manner that is compliant with ASC 718. Volatility estimation techniques are data-driven, but they…
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
CEO Pay Ratio: 40 Frequently Asked Questions and Answers
Equilar Executive Compensation Summit 2018 Conference Roundup
What You Need to Know: Contingent Consideration (Earnouts) Valuation
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…
Read moreGetting Your TSR Design Details Right
Design Attribute Checklist for Relative TSR Awards
Long-Term Incentive Plans: The Universe of Design Possibilities
Equity Award Modifications: Connecting the Theory to Practical Cases
Five Ways that West Coast Companies Design ESPPs
Equity Compensation in Corporate Transactions
Top 5 Performance Award Accounting Concepts for Compensation Professionals to Know