Jason MacArthur

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Jason MacArthur

The New Rules of Pay Versus Performance

The New Rules of Pay Versus Performance

The 2025 pay versus performance cycle revealed which equity programs hold up under real-world scrutiny. Mark-to-market CAP, repeated payout patterns, and peer-relative analytics exposed design choices that will shape credibility, investor confidence, and equity strategy heading into 2026.

How Rising Interest Rates Affect Equity Compensation Valuations

How Rising Interest Rates Affect Equity Compensation Valuations

While interest rates are one of the key drivers of financial markets, how much do they impact the valuation of equity awards?  In this article, we’ll explore how interest rates impact the valuation of stock options (calls), PSUs (based on relative total shareholder return), and RSUs.