Pay Versus Performance Disclosures: Potential Alternatives for “Compensation Actually Paid”
On June 26th, the SEC will be hosting roundtables focusing on executive compensation disclosures. One of the anticipated discussion points will be Pay versus Performance and the definition of “Compensation Actually Paid.” We believe this...
ITA’s New Position on Double-Trigger Acceleration: What It Means for Your Equity Plans
After years of uncertainty, the Israeli Tax Authority (ITA) has confirmed that double-trigger RSU acceleration provisions are fully compatible with Section 102(b) capital gains tax treatment. This landmark clarification eliminates the ambiguity that previously forced...
Dividend Adjustments in TSR Calculations
Total Shareholder Return (TSR) is a critical measure of corporate performance, combining stock price appreciation with the value of dividends received. Accurately incorporating dividends into TSR calculations is essential for ensuring a fair and reliable...
Preparing for EDGAR Next: How Infinite Equity Can Guide You Through the Transition
The Securities and Exchange Commission (SEC) is rolling out EDGAR Next, a major overhaul of its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system, starting on March 24, 2025. This change introduces a new security...
Rigor Testing – What Are Appropriate Risks of Forfeiture
What Are Appropriate Risks of Forfeiture for Performance Equity? Performance-based compensation makes up a significant portion of executive pay in the form of both short and long-term incentives. However, it can be quite challenging to...
NYSE/NASDAQ Halt Trading of Russia-Based Companies
Have these halted stocks impacted your peer group? This week, the New York Stock Exchange (“NYSE”) and Nasdaq have temporarily halted trading in the stocks of Russia-based companies listed on their exchanges. The halts are...
Treatment of Equity for Retirement Eligible Employees
Retirement Eligible Employees and LTI: Accounting and Valuation Considerations Background Many companies allow for retirement eligible employees to continue to earn equity awards after retirement when meeting defined retirement criteria. Sometimes the retirement criteria are...
Stop the Games
As the pandemic rages on, many people are stuck inside with limited places to go and are searching for creative ways to occupy their time outside of the occasional trip to the grocery store. This...
