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Performance Awards

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NASPP Essentials

Dividends and Dividend Equivalents
Feb 05,2019

This article summarizes the tax and accounting treatment of dividends and equivalents on equity awards. The article also discusses common trends in the payment of dividends and equivalents.

Latest Developments

Major US Tax Reform Will Impact Stock Compensation
Dec 21,2017

A summary of the provisions of the Tax Cuts & Jobs Act of 2017 that impact stock compensation.

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.

EITF Issue 13-D Explained
Apr 01,2014

On March 13, 2014, in response to a persistent issue regarding the recognition of expense for performance awards, the Financial Accounting Standard Board's ("FASB") Emerging Issues Task Force ("EITF") determined that a performance target which can be achieved after an employee provides the requisite service, is a performance condition that affects the vesting of the awards (not a condition that can affect the grant date fair value of the awards). Therefore, compensation cost should be recognized if it is probable that the performance condition will be achieved. This EITF ruling narrows the scope of acceptable accounting practices, only allowing the use of the performance condition approach.

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Performance Shares and Diluted Earnings Per Share
Oct 31,2019

This article by Infinite Equity explains how performance awards are included in diluted earnings per share.

Accounting for Performance Awards
Sep 27,2019

As more and more companies grant performance equity, understanding the valuation and accounting impacts of these awards becomes more and more essential. This article will outline the key points to consider when accounting for performance equity awards.

Compensation Implications of US Tax Reform: What Compensation Committees Need To Know
Apr 02,2018

This article provides a summary of the changes to Section 162(m) under the Tax Cuts and Jobs Act and a list of questions for compensation committees to consider.

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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.

Accounting for Modifications to Performance Awards
May 19,2020
Barbara Baksa

How to account for modifications of performance award targets and payouts in 75 words or less.

ISS Policy on Performance Award Modifications
Apr 28,2020
Barbara Baksa

The board wants to modify performance targets for both short-term and long-term incentives. Will ISS be okay with this?

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Sample Documents

Sample Grant Cover Letter - Award
Jul 19,2018

Sample cover letter to notify plan participants that they have received an award of stock or units.

Webcasts

Revisiting Your Equity Plans in the Wake of COVID-19
Jun 17,2020

How can companies rebuild value in their equity plans and incentivize employees in the wake of immense losses of value in company stock and potentially significant changes to their organization? 

Top Trends in Equity Plan Design
Oct 23,2019

Find out the latest practices and trends in stock compensation!

Equity Values of a Different Flavor
May 22,2019

Considerations and alternative approaches for valuing awards

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.

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NASPP University Courses

NASPP University

Performance Award Essentials

Class Schedule


Webcast 1: Recent Trends, Plan Design & Awards

Our first session focuses on recent trends for performance based equity, with the influence of Say-On-Pay and heightened shareholder scrutiny.  Plan design is reviewed, including various types of awards, such as options, RSAs and RSUs, and different metric ...

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