A Creative Way to Reduce Execs’ Taxes on Equity Pay
Law firm promotes a method for corporations to structure restricted stock awards so they are taxed at capital gains rates rather than ordinary income.
CEO Stock Options Drive Income Smoothing
Smoothing tends to serve a good purpose where the CEO's pay mix leans toward stock grants, but not where option grants predominate, a new study finds.
Could High-Riding Netflix Be In for a Fall?
Changes in executive pay, the departure of its CFO, and almost $30 billion of cash obligations may be warning signs for Netflix's valuation outlook.
Performance-based Pay Enriched CFOs in 2017
On the back of stronger revenue and operating income, both finance chiefs and CEOs saw their personal incomes leap by about 10% last year.
IRS Guidance on Exec Comp Changes Falls Short
A notice on how to apply tax-deductibility changes included in the recent tax-reform law may leave open more questions than it answers.
To Make More Money, CEOs Harm Company Value
Quarters when CEO equity awards vest coincide with corporate actions that pump up stock prices briefly while damaging the company's long-term value.
How to Design a Pre-IPO Liquidity Plan
With tech firms waiting longer and longer to go public, equity stakeholders want to cash in. Here are tips for the tricky task of keeping everyone happy.
New Private-Company Stock-Based-Pay Rules: Analysis
Private firms using the current method for valuing stock-based compensation should consider using a newly allowed method instead.
Stock Options Help Firms Keep Workers Quiet
A study finds companies involved in financial misconduct deter whistleblowing by granting options to rank-and-file employees.
FASB Reviewing Share-based Payments Standard
The accounting standards setter plans to address accounting for stock options and other share-based payments as part of its simplification initiative.
‘No, Our Executives Didn’t Make That Much Money’
Underperforming companies are using new measures of executive compensation to appease proxy readers.