executive compensation Articles


San Francisco Passes a Tax on Companies Based on Their Executive Pay Ratio

San Francisco voters passed a new pay ratio tax this month for companies operating in city limits that becomes effective in 2021. We explain what businesses need to know.

Published: November 2020
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Understanding Discretion on Equity Plans to Avoid Future Problems

Too much discretion or exercise of upward discretion can lead to liability treatment for equity plans. This article discusses potential ramifications and ways to avoid them.

Published: November 2020
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New ISS Guidance on Pandemic-Related Pay Decisions May Influence Disclosure and Shareholder Engagement

ISS’ preliminary FAQs provide some guidance for companies preparing for the upcoming proxy season as year-end compensation and program decisions are being made.

Published: October 2020
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The Latest Trends in Incentive Plan Design as Firms Adjust Plans Amid Uncertainty

In today’s uncertain environment, many companies are actively considering new approaches to mitigate performance and payout volatility, including the use of non-financial metrics, individual performance, widening performance ranges and flattening pay curves.

Published: October 2020
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Six Year-End Considerations for Financial Services Remuneration Committees

Investors are even more focused this year on how remuneration committees exercise discretion, connect pay to performance and disclose key pay actions. Firms should scenario plan to guide decisions, anticipate curveballs and prepare for discussions with stakeholders.

Published: October 2020
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Key Compensation Issues for Banks in a Turbulent Market

This article, first appearing in Bank Director, highlights the impact of COVID-19 on executive compensation decisions for banks and how incentive plans will need to be adjusted.

Published: October 2020
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Top Five Trends in Board Leadership and Pay at Public Companies

Board leadership structures and compensation can vary greatly depending on company size. Our research reveals key data, such as trends in stock ownership guidelines, types of perks that are declining and differences in how pay is structured for CEOs and executive chairs.

Published: September 2020
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2020 Pay Trends: First Look at CEO Compensation

During times of uncertainty, carefully reviewing your CEO pay decisions for the 2020 fiscal year is more important than ever before. This article offers a first look at key data points to help serve as a guide.

Published: August 2020
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A Framework for Making Executive Compensation Changes in 2020 and Beyond

With many firms evaluating mid-cycle adjustments to pay given the business uncertainty, boards and executive compensation professionals must prepare now to make decisions on short- and long-term incentives. Learn about our framework for an integrated approach.

Published: August 2020
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Pandemic Salary Cuts are Being Restored – But Not for Every Company

Some companies, seeing a slightly improved business outlook, are lifting temporary pay reductions for senior leaders and broad-based employees. Here are the latest actions businesses have taken and what to consider when determining the right time to restore pay.

Published: July 2020
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Rethinking Equity Compensation in Response to COVID-19: Upcoming Grants

There are many considerations when granting new awards in this environment — changing vehicles, selection of metrics and evaluating performance thresholds. Here’s what companies need to think through when determining when and how to execute upcoming grants.

Published: July 2020
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In a Post COVID-19 World, Human Capital Is at the Forefront for Financial Services Firms

Originally published in Bank Director, this article dives into the business challenges of the COVID-19 pandemic and resulting economic slowdown, and highlights key lessons and tips to consider.

Published: July 2020
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It’s Time to Update Executive Stock Ownership Guidelines for the Current Environment

During stock market volatility, many executives may find that they are no longer compliant with stock ownership guidelines. However, there are two design provisions you can add that will make ownership guidelines more resilient against an economic downturn.

Published: July 2020
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With Public and Private Firms Competing for Talent, Have Executive Pay Packages Changed?

CEO compensation is vastly different at public and private companies — from the total amount of pay to the way it’s structured. As both types of organizations increasingly compete for talent, understanding these differences is important to attract and retain executives.

Published: July 2020
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Tips to Evaluate Discretionary Action for Executive Incentives in Australia

Examining the role of board discretion in determining executive incentive payouts for Australian firms amid the COVID-19 pandemic and considerations for FY21 incentive plans.

Published: July 2020
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Businesses in Distress or Filing Bankruptcy Should Reassess Compensation Arrangements

The wave of companies operating in distress or under bankruptcy protection due to a global economic slowdown should consider rules and best practices for employee and executive pay.

Published: June 2020
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Examining the Impact of COVID-19 on TSR Metrics for Australian Firms

The COVID-19 pandemic, and the market volatility it has created, shines a light on some of the pitfalls of using relative total shareholder return metrics in incentive plans. Here’s how companies in Australia can respond to make their plans even stronger.

Published: June 2020
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Rethinking Equity Compensation in Response to COVID-19: Addressing Outstanding Grants

As firms consider ways to adjust employee pay due to the COVID-19 pandemic and resulting economic slowdown, the decision points around addressing outstanding equity awards are especially complex. Here are factors to consider by type of equity vehicle.

Published: June 2020
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Employers Are Doing Their Best to Avoid Layoffs

Originally published in WorldatWork’s Workspan Daily, Aon’s Liz Snyder and Brooke Green discuss strategies for managing costs to avoid layoffs or furloughs in the economic downturn.

Published: June 2020
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In Early Public Filings, Many U.K. Companies Adjust Rewards and Suspend Stock Buybacks

As 2020 Annual General Meetings enter into full swing in the U.K., we analysed early public disclosures on how FTSE 350 companies are addressing the economic impact of COVID-19.
 

Published: May 2020
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Exploring Key Differences in Private vs. Public Board of Director Pay as the Market Turns

In light of the COVID-19 pandemic, companies are making significant changes to executive compensation and employee rewards, often with significant board of director oversight. Thus, we can expect boards to quickly come under the microscope for their own pay levels. This makes understanding today’s baseline for pay all the more critical.

Published: May 2020
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To Conserve Cash, a Growing Number of U.S. Companies are Adjusting CEO and Board Pay

As the scale and severity of the COVID-19 crisis deepens, business leaders are taking pay cuts to preserve cash and protect jobs. Using our database, we examine the depth of the pay cuts, industries most impacted and what leaders should consider before acting.

Published: May 2020
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Rewards Solutions Spotlight: Rethinking Your Incentive Strategy as the Market Turns

In our current state of market volatility, we are left with the fundamental question: How do we manage compensation in the current environment? This Q&A offers insights from the voices of our executive compensation and corporate governance leaders into what we are hearing from clients, key considerations for your business and principle approaches firms should be taking to effectively sustain their business.

Published: May 2020
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Venture-Backed Companies Face Difficult Compensation and Workforce Decisions

We recently connected with two dozen senior venture capital talent partners to learn more about how they are working closely with portfolio companies to address employee concerns, manage cash flow through equity exchanges, redeploy workforces and adjust sales plans.

Published: May 2020
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Australian Insurance Firms Adjust Rewards and Workforce Plans for a Changing Economy

With Australian insurers already facing headwinds prior to COVID-19, firms are rapidly adjusting rewards and hiring plans amid economic turmoil and uncertain times ahead.

Published: April 2020
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Proxy Advisors Issue Guidance on Executive Pay and Governance Changes Due to COVID-19

ISS and Glass Lewis announce updated guidelines on how they will evaluate governance policies — from compensation changes to dividend payouts — in this changing environment.

Published: April 2020
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The CARES Act Offers U.S. Companies Relief, but Not Without New Limits on Executive Pay

The new CARES Act, signed into law on March 27, will affect executive compensation in a variety of ways. In this article, we describe potential impacts and what companies need to consider before accepting economic relief.

Published: April 2020
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Considerations for Your Total Rewards Strategy in Response to COVID-19

The COVID-19 pandemic creates a wide range of challenges for business leaders to consider. When it comes to total rewards, here are the key issues to address. 

Published: March 2020
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IRS Releases Proposed Regulations that Clarify the Tax Reform’s Impact on Section 162(m)

When the tax cut bill went into place on December 22, 2017, the changes to Internal Revenue Code Section 162(m) left a lot of companies with more questions than answers. On December 18, 2019, the IRS released proposed regulations under Section 162(m), which covers mainly grandfathering and 409A questions.

Published: December 2019
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Glass Lewis Opens Peer Submission Window Through January 31, 2020

Glass Lewis is changing its peer submission process and peer group methodology for 2020, making it important for companies to stay up-to-date. Here’s what you need to know.

Published: December 2019
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