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Equity Mix and Award Sizes > Article

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.

Grist Report: FAS 123(R) Equity Restructuring Provisions: More "Devil in the Details"
Aug 01,2006

Amid the turmoil in the stock markets, life goes on as companies prepare to make stock option awards on their normal granting cycle. But uncertainties about the value of each option, which in turn affect how many options each participant receives, complicate granting decisions compared to more tranquil market environments.