Return to Research Center

Performance Conditions

New Search

Filter by






















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.

Articles

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.

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.

Pay-for-Performance at Smaller-Cap Companies
Jan 02,2020
Jennifer Namazi

Willis Towers Watson reports findings on CEO pay-for-performance across small cap companies.

 1 - 2 - 3 - 4 

Webcasts

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?

Podcasts

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.

 1 - 2 

Can't find what you are looking for?

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.

NASPP

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

©NASPP 2019, All Rights Reserved.