Pay Vs Performance

5 Practical Improvements for Executive Compensation Disclosures

Five Practical Improvements for Modernizing Executive Compensation Disclosure

By Terry Adamson
As the SEC prepares to host its upcoming roundtable on Executive Compensation Disclosure Requirements on June 26th, it is a perfect time to reimagine how companies disclose pay practices in a way that better serves...
Reframing Compensation Actually Paid, TSRs, and the CEO Pay Ratio into the SCT

Reframing Compensation Actually Paid, TSRs, and the CEO Pay Ratio into the SCT

By Tom Yarnall
In the first installment of Infinite Equity’s Five Practical Improvements for Modernizing Executive Compensation Disclosure, we explore combining the Summary Compensation Table with the Pay versus Performance Table Disclosure, CEO Pay Ratio, and 10-K Performance...
Revised Exec Comp Disclosures

Reframing Stock Vesting, Option Exercises, and Compensation Actually Paid into the Outstanding Equity Table

By Terry Adamson
In the second installment of Infinite Equity’s Five Practical Improvements for Modernizing Executive Compensation Disclosure, we recommend streamlining three important and useful tables to get a better overview of compensation. The three independent tables in...
Revisiting the Termination & Change-In-Control Disclosure

Revisiting the Termination & Change-In-Control Disclosure

By Tom Yarnall
In the third installment of Infinite Equity’s Five Practical Improvements for Modernizing Executive Compensation Disclosure, we review potential revisions to Item 402(j) of Regulation S-K: Potential payments upon termination or change-in-control. Background Item 402(j) of...
Rightsizing the Number of NEOs

Rightsizing the Number of NEOs: Why Less is More

By Terry Adamson
This position paper proposes a modernization of the SEC's executive compensation disclosure requirements by limiting the number of Named Executive Officers (NEOs) disclosed in proxy statements to three roles: Chief Executive Officer (CEO), Chief Financial...
Leveraging Modern Technologies

Leveraging Modern Technologies

By Tom Yarnall
In the final installment of Infinite Equity’s Five Practical Improvements for Modernizing Executive Compensation Disclosure, we recommend utilizing contemporary technologies in Executive Compensation Disclosures. Infinite Equity has already proposed four significant changes to the Executive...
Pay Versus Performance Disclosures Potential Alternatives for “Compensation Actually Paid”

Pay Versus Performance Disclosures: Potential Alternatives for “Compensation Actually Paid”

By Terry Adamson
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...
Translating Compensation “Actually Paid” into Realizable Pay How to Not Only Comply with 402(v) but add Strategic Value

Translating Compensation “Actually Paid” into Realizable Pay:
How to Not Only Comply with 402(v) but add Strategic Value 

By Terry Adamson
The SEC announced the adoption of new pay versus performance rules, or Item 402(v) on August 25, 2022. A detailed summary of the new rules can be found within our Alert found here. The biggest challenge of the...
NASPP Advisor

How to Make Sense of Pay vs. Performance Data

By Terry Adamson
PvP data can be leveraged to assess whether executive compensation exceeds the market and how it aligns to the return realized by shareholders over that same period. In this publication, we share what you need...
Expected Term Input for Re-Valuing Options for the Purposes of Pay vs. Performance

Expected Term Input for Re-Valuing Options for the Purposes of Pay vs. Performance

By CJ Van Ostenbridge
As part of the new Pay vs. Performance (PvP) disclosure requirement, companies must estimate the fair value of outstanding and unvested stock options held by Named Executive Officers (NEOs) as of the end of each...
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