Account Reconciliation: A Core Control in Financial Reporting
Account reconciliation isn’t just a close-cycle task — it’s a financial reporting control. This article covers what makes equity reconciliation effective, where processes break down, and how to build an audit-ready framework across equity systems, EPS, and disclosures.
New to rTSR PSUs? What to Think About Upfront
The strongest rTSR PSU programs are built with the full lifecycle in mind: valuation, administration, reporting, communication, and settlement. When those elements are aligned early, rTSR PSUs function as a long-term incentive rather than an ongoing operational burden. If you are new to rTSR PSUs, here are several considerations worth addressing upfront.
Don’t Overlook This ESPP Requirement: Reporting Qualifying Dispositions
This article explains what a qualifying disposition is, what needs to be reported, and how companies can build a process that works for both current and former employees.
Navigating Insider Trading Rules in Your ESPP: Understanding Blackout Periods, Legal Gray Areas, and Best Practices
This article breaks down the gray areas, clarifies where the risks truly lie, and provides best practices to help your organization stay compliant while maintaining broad-based employee participation.
Navigating the $25,000 ESPP Limit: What It Is, Why It Matters, and How to Work With It
This article outlines how to identify those triggers, select the right valuation techniques, and prepare for the level of scrutiny auditors are increasingly applying to these instruments.
Why You Need to Communicate Performance Awards to Executives During the Performance Period—Not Just at the End
If you want your PSU program to drive performance—not just compensate for it retroactively—communication must occur throughout the entire performance period. Here’s why it matters.
What is an 83(b) Election and How Does It Work?
Intro In the furious world of tax forms and deadlines – file this by January 31st! submit that by March 31st! and so forth – there’s one particular filing that comes up randomly in conversations and is easy to miss. That elusive yet highly consequential filing is the Section 83(b) election. Much like its cousins,…
Empowering Employees Through Equity Choice Programs: A Pathway to Retention and Engagement
In today’s evolving workplace, equity choice programs are reshaping compensation strategies by offering employees flexibility, fostering engagement, and driving long-term retention. These forward-thinking initiatives empower employees to customize their equity packages, aligning rewards with their personal financial goals. As organizations compete for top talent, the ability to provide personalized compensation options has become a critical…
