Equity Compensation Library
The equity compensation library contains our collection of white papers, articles and other educational materials. The library is updated regularly, and is a valuable resource for keeping informed on the equity compensation industry, trends and best practices for stock plans, and detailed information on certain product and services.
Additional Resources
Equity Compensation White Papers, Articles and Educational Resources
Accounting
- Treasury Stock Overview
- Forfeiture Rate Update
- Straight-line or "Ratable" Expensing Method - Definitions & Issues
- Diluted Earnings Per Share Reconciling Weighted Shares Outstanding
- Accounting for Terminations
- Accounting for Nonemployee RSUs
- Liability Accounting Primer
- Accounting for ESPPs Share True Ups
- Non-Employee Accounting
- Accounting for Option Exchanges
- Summary of IFRS 2
- Accounting Answers: Diluted EPS FAQS
- Accounting Answers: DTA Balance Proof – The Devil’s in the Details
- Equity Roll Forwards
- FASB ASU 2016-09: Amendments to ASC 718
- Accounting Update on FASB ASC 718
- Tender Offer Valuations: The Bite-Sized Morsels
- Mobility—Does it Scare You?
- SOS Comment Letter to the FASB
- Incremental Expense Calculation Factors
- Taking the Fear out of Accounting Tasks
Taxation
- Get My RSU Taxes to the IRS On Time
- Cost Basis Changes
- Top Three Stock Plan Taxation "Surprises"
- To Schedule D or Not to Schedule D
Mergers and Acquisitions
Option Exchanges
ESPP
- Disposition Tracking
- Fractional Shares on and ESPP - Pros & Cons - One Consultant's Thoughts
- ESPP For Everyone
- Accounting for ESPPs Share True Ups
- Five Most Common ESPP Compliance Errors
- Consenting Adults? Tackling the Challenges of Electronic Delivery of 3921/3922
Proxy Reporting
Plan Design / Miscellaneous
- An Excel Function You Should Not Be Without-Index Match
- Planning for an Equity Project
- Outsourcing-How It All Comes Together
- Loss of a Stock Employee
- A Plethora of Performance Plan
- Net Exercise Considerations
- Stock Plan Vendor Analysis
- Special Dividends for Option Holders
- Outsourcing: Outrageous or Outstanding
- Savvy Stock Plan Spreadsheets
- If I Had Only Known.... Implementation Hindsight
Equity Odds & Ends
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