Monthly Archives: November 2015

FASB Eliminates “Extraordinary Items” Concept — Implications for Incentive Compensation Plans

The Financial Accounting Standards Board (FASB) has elected to eliminate the concept of extraordinary items under Generally Accepted Accounting Rules (GAAP), effective with fiscal years beginning after December 15, 2015. Continue reading

Strengthening Executive Pay and Performance Alignment by Using a 162(m) “Umbrella” Plan Design for Performance Shares

Performance-based long-term incentive (LTI) awards—typically performance shares or stock units (PSUs)—are a large component of annual LTI awards for executives at most companies . Compensation committees continue to wrestle with the various design considerations associated with PSUs. Continue reading

How S&P 1500 Companies Choose Peers to Benchmark Pay

Jack Marsteller, Partner in our Los Angeles office, was recently quoted in an press release by Equilar. “In general, the visibility of competitive pay standards makes it difficult to set pay below peer median for long even if there are … Continue reading

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