Current Pay Governance Viewpoints

  • An Emerging Best Practice: Disclosing Prospective Executive Compensation in the Proxy Compensation Discussion & Analysis (CD&A)

    By John R. Ellerman and Lane T. Ringlee

    In recent years, the SEC has developed extensive rules and regulations regarding the reporting of executive compensation in the company annual proxy. Such reporting includes the narrative discussion of CD&A executive compensation policies and practices as they pertain to the CEO and NEOs. Additionally, the SEC requires that companies provide numerous prescribed tables and schedules reporting the historical elements of executive pay for the most recently completed fiscal year as well as the past 2 fiscal years. Read More

  • Considering Performance Stock Options

    By Chris Brindisi, Jack Marsteller and John R. Ellerman

    The rise in both the prevalence and prominence of long-term performance plans has been one of the most significant trends in executive compensation over the past 15 years. At the time of the dot-com market collapse (March 2000 to October 2002) and the demise of several prominent U.S. companies (e.g., the Enron scandal revealed in October 2001), long-term performance plans were only used by a relatively small portion of large U.S. public companies. Read More

  • Did Say-on-Pay Reduce and/or "Compress" CEO Pay?

    By Blaine Martin, Clement Ma and Ira T. Kay

    In the Dodd-Frank Act legislation after the 2008 Financial Crisis, the inclusion of shareholder SOP voting was driven by bipartisan Congressional support to “control executive compensation…” at corporations. In 2009, a former SEC chief accountant said, “Executive compensation at this point in time has gotten woefully out of hand... The time to adopt 'say on pay' type legislation is certainly past due.” Politicians, regulators, and some institutional shareholders clearly thought that, “The impetus for passage of Dodd-Frank's say-on-pay requirement in 2011 focused on remedying ‘excessive’ CEO pay.” Read More

Team Member Highlight

  • Bryce Gerboc
  • Consultant | Pittsburgh
  • View Articles by Bryce Gerboc

Expertise

Bryce Gerboc is a Consultant in the Pittsburgh office of Pay Governance. His experience includes competitive assessments of executive and director compensation, compensation and performance peer group development, analysis related to annual and long-term incentive plan design, and pay-for-performance assessments. Bryce preforms work for publicly-traded and private companies in various industries.

Education

Bryce graduated summa cum laude from the University of Pittsburgh with a B.A. in Finance, and a minor Economics.

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