Understanding Section 280G and Golden Parachute Rules in Change-in-Control Transactions
Change-in-control transactions often move quickly. Compensation decisions that seemed manageable during normal operations can suddenly become high-stakes issues once a deal is on the table. One area that frequently creates unexpected complexity is Section 280G...
Account Reconciliation: A Core Control in Financial Reporting
Account reconciliation plays a central role in financial reporting. It is the process that demonstrates whether reported balances are accurate, complete, and internally consistent across systems and reporting periods. In practice, reconciliation is often treated...
Stock Option Exercises: Methods, Tax Treatment, and Employer Reporting
A Technical Reference Guide for Equity Plan Administrators and Total Rewards Leaders Why This Guide Exists Option exercises are where plan design, payroll operations, brokerage mechanics, tax rules, and trading controls all intersect. Most client...
SEC Expands Insider Trading Reporting Requirements to Foreign Private Issuers
New Section 16 Rules Take Effect March 18, 2026 In a landmark shift for global securities regulation, the SEC is closing a longstanding regulatory gap. For the first time, directors and officers of Foreign Private...
The New Rules of Pay Versus Performance
In 2025, pay versus performance (PVP) stopped being “new” and started becoming diagnostic. The third full year of SEC-mandated disclosures under Item 402(v) of Regulation S-K gave boards, investors, and advisors something they did not...
The Hidden Costs of In-House Proxy Table Preparation: A Company’s Guide to Risk vs. Reward
In recent proxy seasons, SEC staff have issued numerous comment letters focused on executive compensation disclosures—particularly Pay Versus Performance (PvP) calculations, footnote clarity, and consistency across compensation tables—underscoring how easily errors can arise in this...
Equity Compensation Table “Gotchas”: Common Pitfalls and How to Avoid Them
At Infinite Equity, we spend a significant amount of time building Pay-Versus-Performance disclosures, and our work does not stop there. We also assist clients in preparing the other core equity compensation tables required for their...
Don’t Overlook This ESPP Requirement: Reporting Qualifying Dispositions
As year-end reporting picks up, one topic always creates questions: qualifying dispositions under a Section 423 ESPP. Companies of all sizes still struggle with whether these sales need to be tracked and reported, and who...
Not All Warrants Are Created Equal: How to Spot Valuation Triggers
Warrants are often treated as the simpler cousins of options—used to sweeten a deal, bridge valuation gaps, or reward investors. But from a valuation and accounting standpoint, warrants can be far from straightforward. It's their...
Profit Interests & Phantom Equity: A Guide to Avoiding Accounting Pitfalls
Profit interests and phantom equity are powerful compensation tools for private companies, especially LLCs and partnerships. While they offer flexible incentive structures and potential tax advantages, they also hide significant financial reporting complexities. Misunderstanding or...
