Performance Shares


SEC Adopts New PvP Disclosure Rules – Item 402(v)

SEC Adopts New PvP Disclosure Rules - Item 402(v)

The SEC announced the adoption of its new pay for performance rules, or Item 402(v) on August 25, 2022. The rules were first proposed in 2015, and a subsequent comment period on the proposal occurred in January of this year. The goal of the new rules is to improve consistency and transparency for shareholders with…

10 Ways the Recent Market Volatility and Overall Uncertainty Can Impact Your Equity Plans


The COVID-19 pandemic has disrupted nearly every daily norm and has caused extreme market volatility that is likely to continue for the foreseeable future. There are countless ways that high volatility and depressed stock prices can impact the success of your company’s equity plans; here are ten items to keep in mind during these turbulent…

Relative TSR Plan Design Checklist


Performance shares earned contingent on a performance metric of Relative Total Shareholder Return (RTSR) is the most prevalent metric seen globally. However, the design of a RTSR plan can be quite challenging if not done appropriately. The checklist below is intended to provide a high-level summary of the design process, and some of the considerations throughout the…