Indexed Stock Options
Time-based stock options are a main-stay of executive compensation, but with a few recent developments and uncertainty about the future, now is the right time to give Indexed options another look.
The Case for an ESPP at IPO Guide
Pre-IPO is a unique and exciting time in the lifecycle of a company, and with careful planning companies can take advantage of that to maximize their ESPP.
Design Levers to Lower the RTSR Fair Value
Performance shares earned contingent on a performance metric of Relative Total Shareholder Return (RTSR) is the most prevalent globally as seen in the marketplace. Performance awards that are contingent on Relative TSR are deemed market conditions and will generally require a Monte Carlo simulation to determine the fair value under ASC718. Unfortunately, the fair value…
The Valuation of Non-Vesting Conditions under IFRS 2
If a plan allows for retirement-eligible award holders to continue to earn their awards after retirement, what initially looks like a performance condition could actually be a “non-vesting” condition under IFRS 2. Non-vesting conditions should be considered in the estimation of fair value and could drastically lower your company’s expense.
