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.
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....
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...
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...