Compensation

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  • Laying Claim to Options Expense Deductions

    The IRS concludes that stock-option payments made to employees of a former subsidiary create a compensation expense and deduction that belong to the subsidiary, not the parent company. August 16, 2010

  • Internal Audit's Say on Pay

    Plenty of groups are looking harder at executive compensation. Is your internal audit department one of them? July 22, 2010

  • Unvested Stock Options: Left Behind?

    A lawsuit by a former Fidelity Investments CFO raises the question of what happens to unvested stock options in a layoff. July 1, 2010

  • Reform Bill Mandates Say on Pay

    The financial reform bill would require companies to adopt "say on pay" and put a host of other executive-comp disclosures into effect. June 29, 2010

  • The Happy Meal Syndrome

    Letting employees define their own rewards may be the only way to keep them, argues the co-author of a new book. June 22, 2010

  • Best (and Worst) Overseas Assignments

    A new ranking of world cities by the quality of life they offer can help companies determine how much an expat assignment should pay. June 4, 2010

  • To Cut Working Capital, Try Bonuses

    Pay incentives for hitting working capital targets proved effective during the recession, although companies are already starting to scale them back. June 3, 2010

  • Why Semantics Matter in Noncompete Pacts

    The amortization schedule of a noncompete agreement is settled when a tax court dives deep into a rule definition. June 1, 2010

  • Spring Thaw

    More firms are planning to restore pay increases this year, at least in small amounts. May 1, 2010

  • Supreme Court Rules on Investment Adviser Fees

    The high court reaches back 70 years to reject two lower court rulings on investment adviser compensation. April 19, 2010

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