Pay versus Performance (PVP)

This free resource will help you navigate equity program guidelines to achieve your goals while minimizing risk and staying compliant.

NASPP Advisor

How to Make Sense of Pay vs. Performance Data

PvP data can be leveraged to assess whether executive compensation...
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

As part of the new Pay vs. Performance (PvP) disclosure...
Compliance & Disclosure Interpretations

Commentary on the Latest Compliance & Disclosure Interpretations (“C&DIs”) from November 2023

For Thanksgiving this year, the SEC served up 10 new...
New Compliance & Disclosure Interpretations (C&DIs)

Commentary on SEC’s Newly Released Compliance & Disclosure Interpretations

On September 27, 2023, the SEC released 9 new Compliance...
SEC Pay vs. Performance Rules Preparing for Year 2 Compliance

SEC Pay vs. Performance Rules:  Preparing for Year 2 Compliance

Year 1 of filings related to the SEC’s Pay versus...
PVP and Private Company Challenges

Navigating PvP for Newly Public Companies

The SEC’s Pay Versus Performance (“PVP”) disclosure rules contain a...
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Explaining Sharing Ratio as Defined from “Pay versus Performance”

The new executive compensation disclosures under Item 402(v) (“Pay versus...
The SEC Pay versus Performance Rules Is the Value in an ESPP Included in Compensation Actually Paid?

The SEC Pay versus Performance Rules:  Is the Value in an ESPP Included in Compensation Actually Paid?

The SEC announced the adoption of its new pay versus...
The SEC Pay versus Performance Rules Market-Cap Weighted Peer TSR Calculations

The SEC Pay versus Performance Rules:  Market-Cap Weighted Peer TSR Calculations

The SEC announced the adoption of its new pay versus...
SEC Pay Versus Performance When is the “Vesting Date”

SEC Pay Versus Performance: When is the “Vesting Date”?

The SEC announced the adoption of its new pay versus...
SEC Pay Versus Performance Mandatory Holds and the Effect on Compensation Actually Paid

SEC Pay Versus Performance: Mandatory Holds and the Effect on Compensation Actually Paid

The SEC announced the adoption of its new pay versus...
SEC Pay Versus Performance The Monthly Vesting Challenge

SEC Pay Versus Performance: The Monthly Vesting Challenge

The SEC announced the adoption of its new pay for...