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.
A summary of the provisions of the Tax Cuts & Jobs Act of 2017 that impact stock compensation.
This development explores the use of strategic objectives rather than financial metrics in performance awards.
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.
This article by Infinite Equity explains how performance awards are included in diluted earnings per share.
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.
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.
Five ways to structure performance awards for more flexible goals during periods of economic instability.
How to account for modifications of performance award targets and payouts in 75 words or less.
The board wants to modify performance targets for both short-term and long-term incentives. Will ISS be okay with this?
Sample cover letter to notify plan participants that they have received an award of stock or units.
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?
Find out the latest practices and trends in stock compensation!
Considerations and alternative approaches for valuing awards
Key trends in the design of restricted stock/unit, performance award, and stock option programs.
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.
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.
Performance Award Essentials
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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