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San Diego NASPP: May 2019 Chapter Meeting

May 28, 2019

11:30 AM – 1:30 PM


Qualcomm Inc.
Building QRC, 5775 Morehouse Drive
San Diego CA 92121
Key Issues Surrounding Accounting for Performance Grants

Speaker Information

Laura Verri, Senior Manager - CFO Advisory Services, Armanino LLP
Laura has extensive knowledge in equity compensation program design, rules and regulations pertaining to cash and equity-based compensation, financial reporting under ASC 718 and IFRS, corporate tax accounting, and SOX404 controls. 
She manages numerous client relationships through Armanino’s equity management solutions.  Laura has assisted clients through M&A events, IPOs, and audits.  In addition, she frequently speaks at industry events with emphasis on accounting standards topics. 

  • Manages day-to-day administration for pre-IPO and public clients
  • Significant experience in implementation and plan design utilizing a variety of software solutions, including Shareworks, Certent, Carta and Equity Edge
  • Assists multiple clients with pre- and post-IPO preparation
  • Manages year-end tax reporting requirements related to equity compensation.
  • Handles client and participant inquires
  • Specializes in equity accounting including modifications, warrants and option re-pricings
  • Experience in implementing new accounting guidance related to ASC 718, such a ASU 2016-09 and ASU 2018-07
  • Member of the CEPI Certification Council

Scott Schwartz, Partner - CFO Advisory Services, Armanino LLP
Scott is a practice leader of Armanino’s CFO Advisory team. Scott has worked with hundreds of clients, private and public, providing financial and consulting services as well as working directly with entrepreneurs.
Scott specializes in equity consulting, providing stock option administration, technical accounting, and valuation services. Scott is an expert in share-based compensation. He has worked with auditors related to stock-based compensation and other equity transactions, written numerous technical accounting position papers, and completed complex ASC718 calculations. Scott has significant IPO and M&A experience related to equity compensation, accounting and valuation. He has also completed numerous specialized training courses in business valuations, fraud, equity compensation administration, excel, and other continuing professional education.
  • Industry expert in share-based compensation accounting
  • Manages strategic partnerships with Solium and Certent
  • Has worked on hundreds of corporate transactions including IPOs, M&A, and shareholder buyouts. 
  • Establishes and maintains long-term client relationships
  • Financial statement analysis and financial reporting including the equity sections of 10-Qs, 10-Ks, S-1s, and proxy statements
  • Significant experience in implementation and plan design utilizing a variety of software solutions, including Shareworks, Certent, Carta and Equity Edge
  • Provides basic and advanced equity compensation education to participants
  • Connects clients with needed resources inside and outside of Armanino

Event Details

Traditionally used for executives, performance grants are becoming more popular for public company employees at all levels to drive achievement of company goals and key performance indicators. This presentation will include the top dos and don’ts when designing a performance equity plan. We will focus on specific valuation and expense issues related to performance and market awards, with guidance for retrospective vs. prospective changes. Audience members will gain tips to identify and address the key issues surrounding performance grant setup and expensing. 
Speaking Points: 
•    Outline common mistakes to avoid when starting a performance grants program
•    Process optimization
•    Evaluate the specific valuation and expenses issues related to performance awards
•    Changes/modification to performance period


Fee Structure

$20 – lunch will be provided

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About Us

The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.


P.O. Box 21639 Concord, CA 94521-0639 Telephone: (925) 685-9271 Fax: (925) 930-9284

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