Explaining Sharing Ratio as Defined from “Pay versus Performance”
The new executive compensation disclosures under Item 402(v) (“Pay versus Performance”) have created new standardized disclosures that are rich for advanced analytics. This brief will summarize the mathematics to define a “Sharing Ratio” based on...
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 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. However,...
The SEC Pay versus Performance Rules: Market-Cap Weighted Peer TSR Calculations
The SEC announced the adoption of its 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. However,...
SEC Pay Versus Performance: When is the “Vesting Date”?
The SEC announced the adoption of its 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. As...
SEC Pay Versus Performance: Mandatory Holds and the Effect on Compensation Actually Paid
The SEC announced the adoption of its 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. However,...
SEC Pay Versus Performance: The Monthly Vesting Challenge
The SEC announced the adoption of its new pay for performance rules, or Item 402(v) on August 25, 2022, which requires several new executive compensation disclosures around employee equity. The new rules require all outstanding...
SEC Pay Versus Performance: Stock Option Valuation Solutions (Part 1)
The SEC announced the adoption of its new pay for 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. However,...
