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Performance Conditions

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Latest Developments

Alternative Metrics in Performance Share Plans: Use of Strategic Objectives
Feb 23,2017

This development explores the use of strategic objectives rather than financial metrics in performance awards.


The Elimination of the Performance-Based Requirement Under Section 162(m): “Less Than Meets the Eye
Mar 01,2018

Thoughts from Pay Governance on how the loss of the exemption for performance-based compensation will impact executive compensation.

Assessing Risk in Compensation Incentive Plans
Feb 08,2017

This article provides a framework from which to evaluate whether compensation incentive programs, including equity incentives, encourage appropriate and not excessive levels of risk-taking among employees. The article discusses risk in the context of pay mix, performance measures, performance and payout curves, goal setting certification of performance, and participant communications.

ASC 260 Implications for Awards with Market/Performance Conditions
Nov 01,2011

Accounting Standard Codification Topic 260 (ASC 260), and formerly Statement of Financial Accounting Standards 128 (FAS 128), governs the computation of earnings per share (EPS), separating between basic and diluted EPS.

Optimizing Equity Awards in a Down Market
Oct 08,2020
Jennifer Namazi

Insights into creative accounting approaches companies can use to restore broken incentives and insulate against future market shockwaves.

Equity Design Ideas to Align Outcomes with Objectives
Aug 18,2020
Jennifer Namazi

Equity design ideas aimed at avoiding undesirable outcomes and better alignment with plan objectives.

5 Ways to Reinvent Performance Awards
Jun 16,2020
Barbara Baksa

Five ways to structure performance awards for more flexible goals during periods of economic instability.

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Ask the Experts: Performance Awards
Feb 16,2017

Submit your challenges with performance awards for this panel of experts to address!

Performance Awards: Rewarding Results or RSUs in Disguise?
Jul 25,2013

Do performance award payouts really align with company performance or are these awards just another form of easy money for executives?


Surveys & Studies

Executive Summary and Selected Results for the 2019 Domestic Stock Plan Design Survey
Mar 10,2020

Key trends in the design of restricted stock/unit, performance award, and stock option programs.

2018 Top 250 Report
Nov 13,2018

This 46th annual FW Cook Top 250 Report details the long-term incentive practices and trends of the 250 largest companies in the Standard & Poor’s (“S&P”) 500.

2017 Top 250 Report
Aug 25,2017

This report presents information on long-term incentives granted to executives at the 250 largest U.S. companies in the S&P 500. The report covers LTI grant types and usage by industry, equity mix, vesting and other award terms, performance plan characteristics, CEO LTI grant value mix, and performance measure adjustments for impact of currency fluctuations.

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