When is comes to performance awards, there appears to be a significant comprehension gap between NEOs and other senior executives. This and other things we learned about performance awards in our m...

Why double your efforts or attempt to duplicate yourself when you can share and leverage the tools and insights of a broader community? See how your experiences and resources can both help others a...

Clawbacks are difficult and expensive to enforce. Can required holding periods solve this problem?

The higher the CEO's pay, the more likely a slide in shareholder approval. A recent Equilar report explores this Say-on-Pay trend.

When awards provide for continued vesting upon retirement, this has the effect of shortening the period over which expense is recognized. For some equity awards, it could also reduce the fair value...