Publications


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.

Jon Burg and CJ Van Ostenbridge


The Case for an ESPP at IPO

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.

Jon Burg, Liz Stoudt, Deidre Salisbury


“Cadillac” ESPP Considerations

This article covers how Cadillac ESPPs work, the generous benefits they provide employees, design alternatives that can limit exposure to expense and share usage volatility, and how to simplify the expense calculations for these complex plans.

Jon Burg, CJ Van Ostenbridge, and Carly Sanfilipo


Retirement Eligible Employees and “Implicit” Holding Periods

Employees with equity awards are often vested (for accounting purposes) as soon as they become retirement eligible. If delivery of the awards occurs after the retirement eligibility date, there is an implied holding period and the fair value of the awards should be discounted. Make sure to take advantage!

Elizabeth Stoudt and Daniel Coleman


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.

Daniel Coleman and Jon Burg


ESPP Valuation: Four Missed Opportunities

Many companies leave money on the table when accounting for their ESPP. Learn about ESPP valuation considerations to ensure your fair value is as low as possible.

Jon Burg and Carly Sanfilipo


Accounting for Performance Awards

As more and more companies grant performance equity, understanding the valuation and accounting impacts of these awards becomes more and more essential. This article will outline the key points to consider when accounting for performance equity awards.

Elizabeth Stoudt and CJ Van Ostenbridge



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