Creating alignment between pay and performance is critical in today's environment of executive pay scrutiny. Understanding how to assess the relationship and communicate it effectively can be challenging. Learn about several important considerations.
In the absence of final guidance from regulators on incentive compensation risk, the Federal Reserve is actively driving for changes in compensation practices and incentive use among the largest banks as part of its goal to mitigate risk-taking.
Companies that are getting performance benchmarking right, have committees and management teams that are using these perspectives and analytics as a part of their annual goal-setting process, a critical step in the overall governance process.
2013 Corporate Governance & Incentive Design Survey October 2013
This 2013 survey presents results that are reflective of 250 large publicly traded companies.
Meridian Observes a Modest Increase in Comp to Outside Directors at Largest Public Companies September 2013
Meridian Compensation Partners, has found that total compensation paid to outside directors in the Fortune 250 increased by approximately 4% over the past year.
Meridian Compensation Partners, a leading executive compensation and corporate governance consulting firm, has released a new study of annual "run rate" and "overhang" levels among Fortune 100, 250, and 500 companies.
There is no shortage of advice on how to "fix" executive compensation. Unfortunately, most of this advice assumes a one-size-fits-all mentality. Annette Leckie and Marc Ullman weigh in with a thoughtful look at Comp Committee challenges.
Meridian's 2013 Trends and Developments in Executive Compensation survey includes responses from approximately 140 major companies on a variety of issues.
Institutional Shareholder Services (ISS) June 2013
Meridian Compensation Partners 2012-2013 Study on Executive Severance Arrangements provides a comprehensive analysis of Executive Severance arrangements maintained by a broad cross-section of Standard & Poor's 500 companies.
2012 Governance & Design Survey September 2012
2012 Meridian survey of governance and incentive design practices
Meridian's 2012 Trends and Developments in Executive Compensation survey includes responses from approximately 150 major companies.
Using Caps to Reduce the Accounting Cost of Relative Shareholder Return Performance Share Plans March 2012
Chris Havey and Patrick Powers of Meridian write article for WorldatWork
Executive Change-in-Control Arrangements February 2012
Meridian Compensation Partners’ 2011-2012 Study on Change in Control Severance Arrangements provides a comprehensive analysis of CIC arrangements maintained by a broad cross-section of Standard & Poor’s 500 Companies.
Pay of Non-CEO Board Chairs January 2012
Market study of current pay practices for non-CEO board chairs.
Christina Medland explains how Canadian and U.S. laws differ in areas such as severance, tax treatment and disclosures
Christina Medland offers incentive strategies applicable during a downturn
Christina Medland details approaches to dealing with underwater options in Canada
IPO Article November 2011
In FinancialExecutives.org, Ryan Harvey and Bryan Smith provide guidance on pay systems when companies undergo IPOs
Christina Medland writes that the key to encouraging prudent performance is to integrate prudence into the structure of incentive plans
Why Relative TSR Trumps Options November 2011
In AgendaWeek.com, Jane Romweber and Jared Berman discuss how a relative TSR plan can be a good substitute for stock options.
Rethinking Share Ownership Guidelines December 2011
In AgendaWeek.com, Jane Romweber and Annette Leckie suggest a new design for stock ownership guidelines.
Leveraged Restricted Stock December 2011
In Directorship.com, Jane Romweber and Donald Kalfen offer a more performance-based restricted stock plan design.
S&P 500 LTI Mix Statistics December 2011
Information of LTI mix and design practices
2011 Trends and in Exec Compensation December 2011
Recent compensation trends
2011 Outside Director Pay Levels December 2011
Outside director pay among Fortune 250
Exec Severance Arrangements November 2011
Overview of typical general severance arrangements for executives
Dilution and Run-rate November 2011
Review of Dilution, overhang and run-rate calculations
Stock Ownership Guidelines November 2011
Overview of stock ownership guideline design
Director Compensation November 2011
Overview of Director compensation arrangements
Umbrella Bonus Pools November 2011
Tom Ramagnano and Bob Romanchek, article in Boardmember.com Insights
A Condensed Review of New Taxes Coming Your Way November 2011
Tony Meyer and Bob Romanchek, article in Boardmember.com Insights
Incentive Goal Setting November 2011
Ryan Harvey, article in Board Governance Series
Tom Ramagnano, article in Board Governance Series
Comp Committee Governance November 2011
Best practices in selecting benchmarking data sources
Insider Trading Rules November 2011
Overview of securities rules pertaining to insider trading
Expensing Stock Compensation November 2011
Overview of accounting rules pertaining to stock-based awards
Linking Strategy and Goal Setting November 2011
Establishing goals that are linked to underlying strategy and value creation
Selection of Data Sources November 2011
Best practices in selecting benchmarking data sources
Performance Metrics September 2011
Overview of the common performance metrics used in incentive arrangements
Exec Retirement Arrangements November 2011
Overview of tyicpal executive retirment arrangements and considerations
Annual Incentive Basics November 2011
Overview of purpose and typical structure of an annual incentive plan
Section 280G - Golden Parachutes September 2011
Overview of Section 280G tax rules pertaining to parachute payments
Deferred Compensation September 2011
Overview of typical deferred compensation design considerations
409A - Tax Deferrals September 2011
Overview of 409A tax deferral rules
Effective Peer Groups November 2011
Strategies in choosing a benchmarking peer group
Best Practices in Benchmarking November 2011
Key strategies to effective market benchmarking
Proxies Disclosure Requirements November 2011
Proxies--Tabular Disclosure Requirements
Effective CD&A Disclosure November 2011
Key strategies in writing an effective CD&A in a proxy
Disclosure Basics September 2011
Comp Committee Calendar September 2011
Typical cycles of compensation issues to be considered annually by the compensation committee
Navigating Say on Pay November 2011
Navigating Say on Pay
CIC Severance Arrangement November 2011
The typical design practices and purpose of change-in-control severance arrangements
Perf Unit Fundamentals November 2011
Overview of basic performance unit design and regulatory requirements
Perf Share Fundamentals November 2011
Overview of basic performance share design and regulatory requirements
RSU Fundamentals November 2011
Overview of basic restricted stock unit design and regulatory requirements
Restricted Stock Fundamentals November 2011
Overview of basic restricted stock design and regulatory requirements
Stock Option Fundamentals September 2011
Overview of basic stock option design and regulatory requirements
SAR Fundamentals November 2011
Overview of basic stock appreciation right design and regulatory requirements
Long-Term Incentive Basics November 2011
Overview of purpose and common structures of long-term incentive plans
162M - Comp Deductibility November 2011
Overview of Section 162M tax rules pertaining to the $1 million limit on deductibility of executive compensation