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Deferred Compensation
Traditional deferred compensation arrangements provide executives with an opportunity to defer ta...
1. Stock Ownership Guidelines & Holding Requirements
Since the financial crisis of 2008, U.S. public companies have made great efforts to improve corp...
Introduction
We published the first version of this guide in 2015 — soon after Dodd-Frank was implemented. At ...
Private Equity-Backed Companies
Executive compensation design is fundamental to how private equity (PE) companies look to create ...
Venture Capital-Backed Companies
Venture capital-backed companies are partly or wholly held by one or more venture capital (VC) fi...
Compensation Risk Review
In 2009, the SEC began requiring companies to disclose material risks arising from the compensati...
Compensation Disclosures
In the past, the proxy statement disclosure of executive compensation was viewed largely as a leg...
2. Proxy Advisor Approaches
a. ISS Approach: As a key component of its recommendations to institutional shareholders on how ...
1. CEO Pay-Setting Process
One of the most significant responsibilities of compensation committees is to establish CEO compe...
2. Clawbacks, Hedging & Pledging
a. Clawbacks A clawback provision provides the company with the ability to recoup previously pai...
Executive Retirement Benefits
Most companies have qualified retirement plans to provide employees with a source of income when ...
2. Leadership Development and Succession Planning
It is still a mixed practice across boards over whether leadership development and succession pla...
3. Performance Goals & Ranges
Performance Goals Selecting the right performance measures sends a signal to executives about wh...
2. Long-Term Incentive Vehicles
a. Stock Options Stock options used to be the most prevalent long-term incentive vehicle for sen...
Preparing Pay Programs for IPO
Companies preparing for an initial public offering (IPO) will need to acquaint themselves with th...
2. Executive Severance
Executive severance benefits are typically provided in two scenarios: (i) termination by the comp...
Joining the Compensation Committee
Joining the compensation committee is very much like taking on a part-time job in a new professio...
2. Authors and Editors
Authors and Editors Eric Hosken, Partner New York [email protected] ...
2. Other Considerations
Family vs. Non-Family Executives Another consideration for family businesses is how to compensat...
1. Key Issues for the Acquiring Company Compensation Committee
On either side of a merger or acquisition, the compensation committee will typically face challen...