Publications

FW Cook Featured Publication

  • December 19, 2016
  • 2016 Top 250 Report
  • Read More
  • Featured FW Cook Consultants: Warren Suh, Caroline Cubberly

Search Our Publications

Search Results for: All

Back to Search Filters

View As:ListGrid

Article | April 10, 2017
Handbook for Reading & Preparing Proxy Statements
By Thomas M. Haines, Managing Director
Read More

Research Report | January 16, 2017
2016 Annual Incentive Plan Report
By Shannon Disbrow, James Garriga
Read More

Research Report | December 19, 2016
2016 Top 250 Report
By Warren Suh, Caroline Cubberly
Read More

Alert | December 6, 2016
FASB Proposes Accounting Standards Update on the Scope of Modification Accounting Under Topic 718
By Thomas M. Haines, Managing Director
Learn More

Research Report | November 30, 2016
2016 Director Compensation Report
By Eric A. Graves, Thomas Kohn, Eric Winikoff
Read More

Alert | November 28, 2016
Proxy Advisory Firms Release 2017 Policy Updates
By Wendy J. Hilburn, James Park
Read More

Alert | November 8, 2016
Institutional Shareholder Services Rebrands and Releases Updated Governance “QualityScore” Model
By David Yang, Theodore Simmons
Read More

Alert | November 3, 2016
ISS Releases 2017 Draft Policy Changes for Comment
By Wendy J. Hilburn, James Park
Read More

Alert | November 1, 2016
SEC Staff Updates Interpretive Guidance on Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
Read More

Alert | October 26, 2016
SEC Releases Helpful Guidance with Respect to Application of New Pay Ratio Rule
By David Gordon, Samantha Nussbaum
Read More

Alert | October 14, 2016
FASB to Issue an Accounting Standards Update on the Scope of Modification Accounting in Topic 718
By Thomas M. Haines, Managing Director
Read More

Alert | May 25, 2016
Reproposed Regulations Regarding Incentive Compensation at Financial Institutions Will Significantly Change the Structure of Incentive Compensation at Institutions with $1 Billion or More in Assets
By David Gordon, Charley King, Edward D. Graskamp, Bindu M. Culas
Read More

Article | May 16, 2016
Scrutiny and Standardization of Director Pay
By Alec Lentz, Kenneth H. Sparling
Read More

Alert | April 6, 2016
FASB Issues Accounting Standards Update on Employee Share-Based Payment Accounting Improvements
By Thomas M. Haines, Managing Director
Read More

Alert | April 6, 2016
Accounting for Stock Compensation Under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
Read More

Research Report | March 31, 2016
Executive Severance and Change-In-Control Practices
By Dana Etra, Tamar Buten, Erin Bass-Goldberg
Read More

Alert | March 31, 2016
U.S. Executive Compensation - Memo - 2015 Recap, Key Developments & Notable Trends
By Bindu M. Culas, Metin Aksoy
Read More

Alert | February 29, 2016
Recent Facebook Settlement Over Director Pay Could Signal More Litigation Against Directors
By David Gordon, Bindu M. Culas
Read More

Alert | January 31, 2016
“Expert Q&A on Director Pay” - The Practical Law Company
By Bindu M. Culas, Eva Gencheva

Alert | December 21, 2015
FASB Directs Staff to Draft a Final Accounting Standards Updateon Employee Share-Based Payment Accounting Improvements
By Thomas M. Haines, Managing Director
Read More

Alert | December 2, 2015
Proxy Advisory Firms Release 2016 Policy Updates
By Edward D. Graskamp, Kathryn L. Neel, Samantha Nussbaum
Read More

Research Report | December 1, 2015
The Corporate Governance Study
By Alex Greenwood, Cimi Silverberg
Read More

Research Report | December 1, 2015
The 2015 Top 250 Report
By Edward D. Graskamp, Managing Director & Head of Chicago Office
Read More

Article | November 15, 2015
The Pay Ratio Rule - Preparing for Compliance
By Bindu M. Culas, Michael R. Marino
Read More

Alert | October 30, 2015
ISS Releases 2016 Draft Policy Changes For Comment
By Wendy J. Hilburn, Managing Director
Read More

Alert | October 1, 2015
FASB Concept of Extraordinary Items to Disappear Beginning with 2016 Calendar Year Financial Statements
By Thomas M. Haines, Managing Director
Read More

Research Report | September 1, 2015
The 2015 Director Compensation Report
By Alec Lentz, Consultant
Read More

Alert | August 13, 2015
SEC Finalizes CEO Pay Ratio Disclosure Rule
By Michael R. Marino, Samantha Nussbaum, Cimi Silverberg
Read More

Alert | July 7, 2015
SEC Proposes Compensation Clawback Rules – Recovering Compensation Paid to Executive Officers in the Case of Restatements of Financial Statements
By David Gordon, Bindu M. Culas
Read More

Alert | June 24, 2015
Pay-Versus-Performance Disclosure - SEC Comment Letter
By Samantha Nussbaum, Louis C. Taormina
Read More

Alert | June 15, 2015
FASB Proposes Accounting Standards Update to Improve and Simplify Accounting for Stock Compensation under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
Read More

Alert | May 1, 2015
SEC Proposes Pay-for-Performance Disclosure Rules
By Samantha Nussbaum, Louis C. Taormina
Read More

Alert | April 17, 2015
Shareholder Engagement on Executive Compensation – A Primer on the Why, When, Who and How?
By Daniel J. Ryterband, Bindu M. Culas
Read More

Alert | April 1, 2015
Amendment to Section 162(M) Regulations
By Samantha Nussbaum, Principal
Read More

Alert | February 20, 2015
FASB Continues Deliberations on Project to Improve and SimplifyAccounting for Stock Compensation under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
Read More

Research Report | January 1, 2015
Aggregate Share-Based Compensation Report
By Theodore Simmons, Consultant
Read More

Alert | December 9, 2014
Proxy Advisory Firms Release 2015 Policy Updates
By Wendy J. Hilburn, Managing Director
Read More

Alert | November 7, 2014
FASB Commences Project to Improve and Simplify Accounting for Stock Compensation under FASB ASC Topic 718
By Thomas M. Haines, Managing Director
Read More

Alert | November 3, 2014
Institutional Shareholder Services Releases Governance QuickScore 3.0 Updates
By David Yang, Theodore Simmons
Read More

Alert | October 17, 2014
ISS Releases 2015 Draft Policy Updates for Comment – Equity Plan Scorecard Revealed
By Wendy J. Hilburn, Managing Director
Read More

Research Report | October 1, 2014
The 2014 Director Compensation Report
By Eva Gencheva, Henry Paulin
Read More

Research Report | October 1, 2014
The 2014 Relative Total Shareholder Return Performance Award Report
By Jin Fu, David M. Cole
Read More

Research Report | October 1, 2014
The 2014 Top 250 Report
By James Park, Lanaye Dworak, Edward D. Graskamp
Read More

Alert | September 30, 2014
ISS Policy Survey Results
By Wendy J. Hilburn, Managing Director
Read More

Alert | August 18, 2014
ISS Announces Equity Plan Data Verification Portal for Issuer Review
By Theodore Simmons, David Yang
Read More

Research Report | February 5, 2014
2014 S&P 1500 Peer Group Report
By Matthew T. Stinner, Managing Director & Head of Boston Office
Read More

Alert | February 3, 2014
Institutional Shareholder Services Releases Governance QuickScore Model Updates
By David Yang, Theodore Simmons
Read More

Research Report | January 31, 2014
2014 Trends in Realized-Realizable Pay Disclosure Top 250 Companies
By Arjun Prakash, Consultant
Read More

Alert | January 14, 2014
ISS Announces Updates to Governance QuickScore and Window Period for Issuer Review
By Theodore Simmons, David Yang
Read More

Research Report | December 1, 2013
The 2013 Director Compensation Report
By Rachel Chiu
Read More

Alert | November 29, 2013
CEO Pay Ratio Disclosure - SEC Comment Letter
By Bindu M. Culas, David Gordon, Edward D. Graskamp
Read More

Alert | November 25, 2013
ISS Releases 2014 Policy Updates
By Wendy J. Hilburn, Managing Director
Read More

Alert | November 21, 2013
ISS and Equilar/Glass Lewis Now Accepting Updated Peer Group Submissions
By David Yang, Principal
Read More

Alert | September 19, 2013
SEC Proposes Rule on CEO Pay Ratio Disclosure
By Bindu M. Culas, Edward D. Graskamp
Read More

Alert | September 18, 2013
EITF Provides Guidance on Accounting for Stock Compensation When a Performance Target Can Be Achieved After the Service Vesting Period
By Thomas M. Haines, Managing Director
Read More

Alert | September 12, 2013
FASB Considers but Rejects Providing Additional Guidance Regarding the Effect of Clawback Provisions on Equity Compensation Awards
By Thomas M. Haines, Managing Director
Read More

Research Report | September 1, 2013
The 2013 Top 250 Report
By Alec Lentz, Edward D. Graskamp
Read More

Article | August 1, 2013
The New Director Compensation Paradigm
By Daniel J. Ryterband, Eric Winikoff
Read More

Alert | May 20, 2013
SEC Staff Updates Interpretive Guidance On Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
Read More

Alert | April 1, 2013
Executive Compensation 2012 Year in Review and Implications for 2013 and Beyond
By James Park, Steven L. Cross
Read More

Alert | January 30, 2013
Institutional Shareholder Services Announces New Governance QuickScore Model
By Theodore Simmons, David Yang
Read More

Research Report | January 1, 2013
Executive Stock Ownership Guidelines Report
By Cimi Silverberg, Managing Director
Read More

Alert | December 10, 2012
ISS Clarifies 2013 Policy Updates
By Kenneth H. Sparling, David Yang, Wendy J. Hilburn
Read More

Alert | November 19, 2012
ISS Releases 2013 Policy Updates
By Wendy J. Hilburn, David Yang
Read More

Alert | November 6, 2012
Realized Pay - New Approach for Measuring Pay
By Arjun Prakash, Erin Bass-Goldberg
Read More

Alert | October 19, 2012
ISS Releases 2013 Draft Policy Changes For Comment
By Wendy J. Hilburn, David Yang
Read More

Research Report | October 1, 2012
The 2012 Director Compensation Report
By Serdar Sikca, Consultant
Read More

Research Report | October 1, 2012
The 2012 Top 250 Report
By Alex Noble, Scott Evenson, Edward D. Graskamp
Read More

Alert | July 20, 2012
2012 Glass Lewis Policy Updates
By Steven L. Cross, Managing Director & Head of Houston Office
Read More

Alert | June 27, 2012
SEC Finalizes Rules for Compensation Committee and Adviser Independence
By Alexa Kierzkowski, Principal
Read More

Alert | March 23, 2012
Executive Compensation 2011 Year in Review
By Jeffrey M. Kanter, Managing Director
Read More

Alert | December 29, 2011
Institutional Shareholder Services Announces Updates to Governance Risk Indicators (GRId)
By David Yang, Principal
Read More

Alert | December 23, 2011
ISS Issues Technical Paper and Updated Burn Rate Tables
By Wendy J. Hilburn, Managing Director
Read More

Alert | November 18, 2011
ISS 2012 POLICY UPDATES
By Wendy J. Hilburn, Managing Director
Read More

Research Report | November 1, 2011
2011 Aggregate Share-Based Compensation Report
By Michael R. Marino, Metin Aksoy
Read More

Research Report | November 1, 2011
The 2011 Director Compensation Survey
By Elaine Yim, Consultant
Read More

Alert | October 20, 2011
ISS Draft 2012 Policy Changes
By Wendy J. Hilburn, Managing Director
Read More

Research Report | October 1, 2011
The 2011 Top 250 Report
By Michael J. Kenney, Edward D. Graskamp
Read More

Research Report | August 9, 2011
Say-On-Pay: 2011 Proxy Season De-Brief
By Wendy J. Hilburn, Managing Director
Read More

Alert | July 21, 2011
SEC Staff Updates Interpretive Guidance On Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
Read More

Alert | April 29, 2011
Comments On Committee Independence - SEC
By David Gordon, Managing Director
Read More

Alert | April 14, 2011
Fidelity Releases Revised Proxy Voting Guidelines
By Wendy J. Hilburn, Managing Director
Read More

Alert | April 6, 2011
SEC Proposes Rules for Compensation Committee and Adviser Independence
By Alexa Kierzkowski, David Gordon
Read More

Alert | March 28, 2011
SEC Staff Updates Interpretive Guidance On Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
Read More

Alert | March 23, 2011
Executive Compensation Year in Review: Looking Back on 2010 and Implications for 2011
By Claude E. Johnston, Managing Director
Read More

Alert | December 17, 2010
Updated ISS Burn Rate Tables
By Wendy J. Hilburn, Managing Director
Read More

Alert | November 23, 2010
ISS Issues 2011 Policy Updates
By Wendy J. Hilburn, Managing Director
Read More

Alert | November 17, 2010
Shareholder Approval of Executive Compensation and Golden Parachute Arrangements
By David Gordon, Managing Director
Read More

Alert | October 21, 2010
SEC Proposed Rules on Shareholder Advisory Votes on Say on Pay, Frequency of Say on Pay Votes, and Golden Parachute Compensation
By David Gordon, Managing Director
Read More

Research Report | October 1, 2010
The 2010 Top 250 Report
By Charley King, Edward D. Graskamp
Read More

Research Report | September 13, 2010
Executive Stock Ownership Policies – Trends and Developments
By Cimi Silverberg, Managing Director
Read More

Research Report | August 20, 2010
Evolution of Change-in-Control Practices: 2007 vs. 2010
By Eric Winikoff, Jeffrey M. Kanter
Read More

Research Report | August 17, 2010
Current Recapture Policies and the Dodd-Frank Act
By Michael P. Chavira, Principal
Read More

Alert | August 13, 2010
Comments to Securities and Exchange Commission on Dodd-Frank Act of 2010

Read More

Alert | August 6, 2010
Comments to Department of Transportation on Potential Changes to Reimbursement Rules Regarding Employee Use of Company Aircraft
By David Gordon, Managing Director
Read More

Research Report | August 1, 2010
The 2010 Director Compensation Survey
By Louis C. Taormina, Principal
Read More

Alert | June 29, 2010
Executive Compensation and Corporate Governance Provisions in Dodd-Frank Bill
By David Gordon, Managing Director
Read More

Alert | June 28, 2010
Banking Regulatory Agencies Issue Final Guidance on Sound Incentive Compensation Policies
By David Yang, Principal
Read More

Alert | June 16, 2010
SEC Staff Releases Interpretive Guidance On Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
Read More

Alert | May 13, 2010
RiskMetrics Group Discloses Complete Methodology of Governance Risk Indicators (GRId)l to Measure Governance-Related Risk
By Wendy J. Hilburn, Managing Director
Read More

Alert | April 21, 2010
Executive Compensation 2009 – The Year in Review and Outlook for 2010
By Martin L. Katz, Managing Director
Read More

Alert | March 24, 2010
RiskMetrics Group Discloses Complete Methodology of Governance Risk Indicators (GRId)
By Wendy J. Hilburn, Managing Director
Read More

Alert | March 16, 2010
SEC Staff Releases Interpretive Guidance On Executive and Director Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
Read More

Alert | March 3, 2010
RiskMetrics Group Releases Governance Risk Indicators (GRId) Tool to Measure Governance-Related Risk
By Wendy J. Hilburn, Managing Director
Read More

Alert | February 25, 2010
SEC and RiskMetrics Group Seek Greater Explanation of Compensation Risk Assessments in 2010 Proxy Statements
By Michael R. Marino, James E. Kim
Read More

Alert | December 18, 2009
SEC Approves Amendments to Proxy Disclosure Rules Relating to Compensation and Corporate Governance
By Louis C. Taormina, Principal
Read More

Alert | November 23, 2009
Riskmetrics Group 2010 Policy Updates
By Wendy J. Hilburn, Managing Director
Read More

Alert | November 17, 2009
Executive Compensation and Corporate Governance Provisions in Restoring Financial Stability Act of 2009

Read More

Alert | October 30, 2009
Federal Reserve Issues Proposed Guidance on Sound Incentive Compensation Policies
By David Yang, Principal
Read More

Research Report | October 23, 2009
The 2009 Stock Ownership Guidelines Report
By Claudio G. Schneider, Principal
Read More

Research Report | October 1, 2009
The 2009 Director Compensation Survey
By Noah T. Kaplan, Principal
Read More

Research Report | October 1, 2009
The 2009 Top 250 Survey
By Kathryn L. Neel, Edward D. Graskamp
Read More

Research Report | September 30, 2009
Changes in Change-in-Control Practices
By Louis C. Taormina, Eric Winikoff
Read More

Alert | September 28, 2009
FASB Launches New Accounting Standards Codification All Preexisting Non-SEC Accounting Standards Are Superseded 1
By Thomas M. Haines, Managing Director
Read More

Alert | September 2, 2009
SEC Releases Interpretive Guidance On New Executive Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
Read More

Alert | August 18, 2009
House Passes the Corporate and Financial Institution Compensation Fairness Act of 2009 (H.R. 3269)
By David Gordon, Managing Director
Read More

Alert | July 23, 2009
Treasury Proposes Legislation to Congress for Say-on-Pay and Compensation Committee Independence
By Alexa Kierzkowski, Principal
Read More

Alert | July 14, 2009
SEC Proposes Proxy Disclosure and Corporate Governance Revisions
By Louis C. Taormina, Principal
Read More

Alert | June 18, 2009
Treasury Issues TARP Guidance on Compensation and Corporate Governance
By David Gordon, Managing Director
Read More

Alert | June 12, 2009
Obama Administration Releases Executive Compensation Principles and Proposals for U.S. Public Companies
By Wendy J. Hilburn, Kathryn L. Neel
Read More

Research Report | June 9, 2009
The 2009 Fair Value Transfer Report
By Michael Reznick, Kenneth H. Sparling
Read More

Alert | June 4, 2009
SEC Releases Interpretive Guidance On New Executive Compensation Disclosure Rules
By Thomas M. Haines, Managing Director
Read More

Alert | May 22, 2009
Shareholder Bill of Rights Act of 2009 Introduced in Senate

Read More

Alert | May 19, 2009
Designing a "Repayment" Policy May Be Harder Than You Think: Issues that a Company Should Consider
By David Gordon, Michael P. Chavira
Read More

Article | May 1, 2009
World at Work - A New Equity Device
By Kathryn L. Neel
Read More

Alert | April 28, 2009
Executive Compensation 2008- The Year in Review & The Road Ahead
By Charley King, G. Steven Harris
Read More

Alert | March 11, 2009
U.K. Financial Services Authority Issues Code of Practice on Remuneration Policies
By Wendy J. Hilburn, Managing Director
Read More

Alert | February 18, 2009
Congress Expands Restrictions on Executive Compensation for Financial Institutions under Troubled Asset Relief Program
By David Gordon, Managing Director
Read More

Alert | February 11, 2009
US Treasury Department Announces New Restrictions on Executive Compensation for Financial Institutions
By David Gordon, Managing Director
Read More

Alert | November 26, 2008
RiskMetrics 2009 Policy Update
By Wendy J. Hilburn, Managing Director
Read More

Alert | October 17, 2008
Treasury Department Issues Executive Compensation Rules under the Capital Purchase Program for U.S. Financial Institutions
By David Gordon, Edward D. Graskamp
Read More

Alert | October 10, 2008
Moral Hazard and Executive Compensation

Read More

Alert | October 6, 2008
Congress Curbs Compensation of Executives Under Financial Rescue Plan
By Edward D. Graskamp, David Gordon
Read More

Research Report | October 1, 2008
The 2008 Director Compensation Survey

Read More

Research Report | October 1, 2008
The 2008 Top 250 Survey
By Edward D. Graskamp, Managing Director & Head of Chicago Office
Read More

Alert | September 15, 2008
Recent Developments Regarding the Effect of Equity Compensation on Earnings per Share
By Thomas M. Haines, Managing Director
Read More

Research Report | August 1, 2008
The 2008 Fair Value Transfer Report
By Kenneth H. Sparling, Wendy J. Hilburn
Read More

Alert | July 31, 2008
SEC Releases Interpretive Guidance on New Executive Compensation Disclosure Rules (Revised 6/04/09)
By Thomas M. Haines, Managing Director
Read More

Alert | July 14, 2008
Technical Issues Related to Accelerated Vesting of RSUs at Retirement
By David Gordon, Cimi Silverberg
Read More

Alert | May 20, 2008
Comprehensive Executive Compensation "Reform" Bill Introduced into Senate
By David Gordon, Managing Director
Read More

Alert | March 20, 2008
Highlights from the Recent Congressional Hearing on CEO Pay and the Mortgage Crisis
By Louis C. Taormina, Principal
Read More

Alert | March 5, 2008
IRS REVENUE RULING 2008-13 Planning Considerations for Reducing Loss of Treatment as Performance-Based Compensation Under Section 162(m)
By Eric Winikoff, Managing Director
Read More

Alert | February 22, 2008
2007 - The Year In Review
By Noah T. Kaplan, Principal
Read More

Alert | February 1, 2008
Entitlement to Incentive Compensation on Termination of Employment May Result in Loss of Treatment as Performance-Based Compensation under Section 162(m)
By Jeffrey M. Kanter, Managing Director
Read More

Alert | January 4, 2008
SEC Issues Extension for Using Simplified Method to Calculate Employee Stock Option Expense
By Kathryn L. Neel, Thomas M. Haines
Read More

Alert | November 21, 2007
ISS 2008 Policy Updates
By Wendy J. Hilburn, Managing Director
Read More

Alert | November 5, 2007
SEC Confirms Zions Bancorporation’s ESOARS And Auction Process Meet The Measurement Objectives Of FAS123R For Determining Accounting Expense
By Steven Knotz, Cimi Silverberg
Read More

Alert | October 11, 2007
SEC Staff Observations in its Review of Executive Compensation and Related Disclosure
By David Yang, Principal
Read More

Research Report | October 1, 2007
The 2007 Director Compensation Survey

Read More

Research Report | October 1, 2007
The 2007 Top 250 Survey
By Edward D. Graskamp, Managing Director & Head of Chicago Office
Read More

Alert | August 30, 2007
SEC Staff Comment Letters on Proxy Disclosure of Exec Comp
By David Yang, Principal
Read More

Alert | August 29, 2007
Automatic Extension of Stock Option Term Because of Inability to Exercise Due to Delinquent Company SEC Filings

Read More

Alert | June 7, 2007
Only Four Employees Now Subject to Section 162(m); CFO No Longer Included

Read More

Alert | April 27, 2007
FASB Redeliberates Guidance on Accounting for Share-Based Payments in Connection with Business Combinations
By Thomas M. Haines, Managing Director
Read More

Alert | April 23, 2007
Highlights of Final 409A Deferred Compensation Regulations

Read More

Alert | March 30, 2007
Bill to Mandate Shareholder Advisory Vote on Executive Compensation Gathers Momentum

Read More

Alert | January 29, 2007
SEC Releases interpretive Guidance on New Executive Compensation Disclosure Rule (Revised 8/31/07)
By Thomas M. Haines, Managing Director
Read More

Alert | December 29, 2006
Google Announces New Transferable Stock Option Program
By Michael P. Chavira, Principal
Read More

Alert | December 28, 2006
Heads-Up On Executive Compensation Disclosure

Read More

Research Report | December 1, 2006
The 2006 Cost of Management Ratios
By Wendy J. Hilburn, Managing Director
Read More

Alert | November 22, 2006
ISS 2007 Policy Updates
By Wendy J. Hilburn, David M. Cole
Read More

Research Report | November 1, 2006
The 2006 Fair Value Transfer Survey
By Jeffrey M. Kanter, Managing Director
Read More

Alert | October 11, 2006
Heads-Up On Deferred Compensation Guidance

Read More

Alert | October 4, 2006
ISS 2007 Policy Change Public Comment Period
By David M. Cole, Wendy J. Hilburn
Read More

Research Report | October 1, 2006
The 2006 Top 250 Survey
By Edward D. Graskamp, Managing Director & Head of Chicago Office
Read More

Research Report | October 1, 2006
The 2006 Director Compensation Survey
By Eric Winikoff, Managing Director
Read More

Alert | September 14, 2006
Planning for the New Proxy Disclosure Rules - Practical Guidance
By Erin Bass-Goldberg, Managing Director
Read More

Alert | August 22, 2006
New SEC Rules Revise Form 8-K Disclosure of Executive Compensation Arrangements
By Louis C. Taormina, Principal
Read More

Alert | August 14, 2006
Heads-Up On Executive Compensation Disclosure

Read More

Alert | August 11, 2006
New Antidilution Stock Plan Amendment May Be Required Under Statement 123R
By Thomas M. Haines, Alexa Kierzkowski
Read More

Article | August 1, 2006
Backdating Options: What You Should Know
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | July 28, 2006
Landmark “Disney” Decision Provides Guidance For Compensation Governance
By Edward D. Graskamp, Managing Director & Head of Chicago Office
Read More

Alert | June 8, 2006
Congress Holds Hearings On Executive Compensation
By Alexa Kierzkowski, Principal
Read More

Alert | March 9, 2006
SEC Proposal on New Proxy Rules

Read More

Alert | March 7, 2006
2005 - The Year In Review
By Claude E. Johnston, Eric Winikoff
Read More

Alert | February 3, 2006
FASB Amends Statement 123(R) for Contingent Cash Settlement of Stock Options
By Thomas M. Haines, Managing Director
Read More

Alert | February 1, 2006
SEC Proposals On Executive Compensation Disclosure
By Edward D. Graskamp, Managing Director & Head of Chicago Office
Read More

Research Report | January 1, 2006
The January 2006 Fair Value Transfer Survey
By Jeffrey M. Kanter, Alexa Kierzkowski, James E. Kim, Steven Knotz, Michael Reznick, Eric Winikoff, David Yang
Read More

Alert | November 29, 2005
ISS 2006 Policy Changes
By Wendy J. Hilburn, David M. Cole
Read More

Alert | November 3, 2005
Year End Action On Deferred Compensation

Read More

Research Report | November 1, 2005
The 2005 Change-In-Control Survey
By Louis C. Taormina, Erin Bass-Goldberg, Michael P. Chavira, David M. Cole, Cimi Silverberg
Read More

Alert | October 7, 2005
Heads-Up On Deferred Compensation Guidance

Read More

Alert | September 16, 2005
FASB Provides Relief on Grant-Date Communication Issue
By Thomas M. Haines, Managing Director
Read More

Research Report | September 1, 2005
The 2005 Director Compensation Survey
By Steven Knotz, Alexa Kierzkowski, James E. Kim, Michael Reznick, Eric Winikoff, David Yang
Read More

Research Report | August 1, 2005
The 2005 Top 250 Survey
By Edward D. Graskamp, Alexa Kierzkowski, James E. Kim, Steven Knotz, Michael Reznick, Eric Winikoff, David Yang
Read More

Alert | April 15, 2005
SEC Delays Effective Date for Statement 123R
By Thomas M. Haines, Managing Director
Read More

Alert | April 4, 2005
SEC Staff Releases Guidance on Option Valuation Under Statement 123(R)
By Thomas M. Haines, Managing Director
Read More

Alert | March 22, 2005
2004 – The Year in Review Executive Compensation Regulatory Framework Dramatically Altered
By Edward D. Graskamp, Managing Director & Head of Chicago Office
Read More

Alert | March 9, 2005
FAS 123(R) Requires Acceleration of Equity Compensation Cost for Retirement-Eligible Employees
By Thomas M. Haines, Managing Director
Read More

Alert | February 28, 2005
Action Items in Response to IRS Guidance on Deferred Compensation

Read More

Research Report | February 1, 2005
The 2005 Fair Value Transfer Survey
By Cimi Silverberg, Managing Director
Read More

Alert | December 22, 2004
Heads-Up On Deferred Compensation Guidance

Read More

Alert | December 20, 2004
FASB Issues Final Statement on Accounting for Share-Based Payment
By Thomas M. Haines, Managing Director
Read More

Alert | December 17, 2004
ISS 2005 Policy Changes
By David M. Cole, Wendy J. Hilburn
Read More

Alert | December 2, 2004
Provisions Affecting Deferred Compensation in the American Jobs Creation Act of 2004

Read More

Alert | October 20, 2004
FASB Decides on Effective Date for Option Expensing
By Thomas M. Haines, Managing Director
Read More

Alert | October 12, 2004
Heads-Up on Deferred Compensation Legislation

Read More

Alert | September 3, 2004
FASB Makes Progress On Stock Compensation Redeliberations Delay in Effective Date May Not Be Necessary
By Thomas M. Haines, Cimi Silverberg
Read More

Research Report | September 1, 2004
The 2004 Director Compensation Survey
By Alexa Kierzkowski, Michael Reznick, Michael P. Chavira, James E. Kim, Steven Knotz, Louis C. Taormina
Read More

Research Report | September 1, 2004
The 2004 Stock Ownership Survey
By Erin Bass-Goldberg, David M. Cole
Read More

Research Report | September 1, 2004
The 2004 Top 250 Survey
By David Yang, Principal
Read More

Alert | August 19, 2004
Additional Form 8-k Disclosure Requirements and Acceleration of Filing Date
By Louis C. Taormina, Principal
Read More

Alert | August 12, 2004
Regulatory Update
By Thomas M. Haines, Managing Director
Read More

Alert | July 22, 2004
Update on Close of FASBs Public Comment Period

Read More

Alert | June 28, 2004
UPDATE: JOBS Provisions Affecting Deferred Compensation

Read More

Alert | May 29, 2004
JOBS Provisions Affecting Deferred Compensation

Read More

Alert | May 28, 2004
Lattice-Based Stock Option Valuation Models
By David M. Cole, Managing Director
Read More

Alert | May 10, 2004
FWC Response to FASB's Invitation to Comment on Exposure Draft

Read More

Alert | April 13, 2004
FASB Issues Exposure Draft on Share-Based Payment
By Thomas M. Haines, Managing Director
Read More

Alert | March 12, 2004
Executive Compensation Year in Review (2003)

Read More

Alert | February 26, 2004
IASB Issues Final Standard on Share-Based Payment
By Thomas M. Haines, Managing Director
Read More

Alert | January 16, 2004
ISS 2004 Policy Changes
By David M. Cole, Wendy J. Hilburn
Read More

Alert | January 7, 2004
NACD Releases Blue Ribbon Report on Executive Compensation and Role of the Compensation Committee
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | December 23, 2003
NYSE Releases Guidance on Shareholder Approval Rules for Equity Compensation Plans
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | December 8, 2003
The Business Roundtable Issues New Guiding Principles for Executive Compensation
By David Yang, Principal
Read More

Alert | November 5, 2003
FASB Announces Planned Effective Date and Method of Transition for Stock Option Expensing Mandate
By Thomas M. Haines, Cimi Silverberg
Read More

Alert | October 31, 2003
Transferable Stock Options: Microsoft's Program
By Erin Bass-Goldberg, Jeffrey M. Kanter
Read More

Research Report | September 30, 2003
The 2003 Top 250 Survey
By David Yang, David M. Cole, Michael Reznick, Cimi Silverberg
Read More

Alert | September 22, 2003
MCI Report Suggests New Standards in Executive Compensation Governance

Read More

Alert | September 18, 2003
FASB Delays Timetable on Stock Compensation Project
By Thomas M. Haines, Cimi Silverberg
Read More

Research Report | September 1, 2003
The 2003 Director Compensation Survey
By Michael P. Chavira, James E. Kim, Michael Reznick, Louis C. Taormina
Read More

Research Report | September 1, 2003
The 2003 Stock Ownership Survey
By Erin Bass-Goldberg, Managing Director
Read More

Alert | August 20, 2003
European Commission Report - The Legal & Administrative Environment for Employee Stock Options in the EU

Read More

Alert | August 8, 2003
Valuation of Employee Stock Options: Summary of Views from FASB's Option Valuation Group

Read More

Alert | July 28, 2003
A Retreat from Options: Microsoft's New Stock Compensation Program
By Louis C. Taormina, Principal
Read More

Alert | July 16, 2003
IRS Proposes New Regulations for ISOs and ESPPs
By Michael P. Chavira, Principal
Read More

Alert | July 2, 2003
Jobs Growth Tax Relief Reconcilation Act of 2003
By David M. Cole, Managing Director
Read More

Alert | July 1, 2003
NYSE Releases Final Shareholder Approval Requirements
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | June 23, 2003
FASB Makes Headway on Stock Compensation Project
By Thomas M. Haines, Cimi Silverberg
Read More

Alert | May 19, 2003
SEC Finalizes Rules Concerning Section 16(a) Reports
By Louis C. Taormina, Principal
Read More

Alert | May 2, 2003
Board of Director Compensation: A Changing Environment
By Louis C. Taormina, Principal
Read More

Alert | March 14, 2003
FASB Decides to Add Stock Compensation Project to Agenda

Read More

Alert | March 13, 2003
2002 Year in Review: Navigating the Complexities of Executive Compensation Reforms

Read More

Research Report | February 28, 2003
The 2002 Director Compensation Survey
By Louis C. Taormina, Michael P. Chavira, David M. Cole, Michael Reznick, David Yang
Read More

Alert | January 10, 2003
FASB Issues Final Standard on Amendments to Statement 123
By Thomas M. Haines, Managing Director
Read More

Alert | December 23, 2002
FASB Releases Invitation to Comment on IASB Share-Based Payment Exposure Draft
By Thomas M. Haines, Managing Director
Read More

Research Report | October 18, 2002
The 2002 Top 250 Report
By James E. Kim, Michael P. Chavira, Michael Reznick, Louis C. Taormina, David Yang
Read More

Alert | October 15, 2002
Update on NYSE and NASDAQ Shareholder Approval Requirements
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | October 11, 2002
FASB Releases Exposure Draft on Amendments to Statement 123
By Thomas M. Haines, Managing Director
Read More

Alert | October 9, 2002
Conference Board Issues Executive Compensation Best Practices Suggestions
By Jeffrey M. Kanter, Managing Director
Read More

Alert | September 10, 2002
NYSE & NASDAQ Governance Rule Proposals Under Review at SEC
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | August 29, 2002
SEC Adopts Rules on Accelerated Filing Deadlines for Quarterly & Annual Reports
By Louis C. Taormina, Principal
Read More

Alert | August 28, 2002
SEC Finalizes Rules on Ownership Reports and Trading by Officers, Directors and Principal Security Holders
By Louis C. Taormina, Principal
Read More

Alert | August 9, 2002
Executive Compensation Implications of the Sarbanes-Oxley Act of 2002
By Michael P. Chavira, Principal
Read More

Alert | August 5, 2002
Workplace Employee Stock Option Act of 2002
By David M. Cole, Managing Director
Read More

Alert | August 2, 2002
EITF Finally Concludes Deliberations on Issue No. 00-23
By Thomas M. Haines, Managing Director
Read More

Alert | August 2, 2002
EITF Issue No. 00-23: Issues Related to Accounting for Stock Compensation

Read More

Alert | July 30, 2002
Update on Stock Option Accounting Debate
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | July 25, 2002
The "Retention Ratio" Ownership Guideline
By Wendy J. Hilburn, Managing Director
Read More

Alert | July 24, 2002
Planning for the New Shareholder Approval Requirements for All Equity Grants to Employees

Read More

Alert | July 1, 2002
Treasury Dept. & IRS Extend Moratorium on ESPPs and ISOs
By Michael P. Chavira, Principal
Read More

Alert | June 30, 2002
New IRS Guidance: Valuation of Options & Golden Parachute Payments

Read More

Alert | June 13, 2002
ISS Corporate Governance Quotient
By Wendy J. Hilburn, Managing Director
Read More

Alert | June 12, 2002
NYSE & NASDAQ Address Compensation-Related Corporate Governance Issues
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | June 3, 2002
S&P Introduces "Core Earnings" Definition
By Erin Bass-Goldberg, Managing Director
Read More

Alert | April 23, 2002
SEC Proposals Accelerate Periodic Report Filing Dates and Highlight Certain Management Transactions
By Louis C. Taormina, Principal
Read More

Alert | April 8, 2002
IRS Issues Long-Awaited Proposed Regulations on Golden Parachute Payments

Read More

Alert | April 1, 2002
Executive Compensation Year in Review (2001)
By David Yang, Principal
Read More

Alert | March 7, 2002
EITF Releases More Complex Guidance Under Issue No. 00-23
By Thomas M. Haines, Managing Director
Read More

Alert | March 4, 2002
Forces to Overthrow Stock Option Accounting Gaining Strength

Read More

Alert | February 28, 2002
No Tax Deduction If No Expense For Stock Options- Part 2
By Michael P. Chavira, Principal
Read More

Alert | January 28, 2002
IRS Extends Comment Period for Proposed Regulations on the Taxation of ESPP and ISOs
By Michael P. Chavira, Principal
Read More

Alert | January 11, 2002
IRS Issues Proposed Regulations on the Taxation of Employee Stock Purchase Plans and Incentive Stock Options
By Michael P. Chavira, Principal
Read More

Alert | January 8, 2002
ISS 2002 Policy Changes
By Wendy J. Hilburn, Managing Director
Read More

Alert | January 7, 2002
SEC Adopts New Disclosure Rules for Equity Incentive Plans
By Louis C. Taormina, Principal
Read More

Alert | December 27, 2001
ETIF Deliberations on Issue No. 00-23 Continue into Second Year
By Thomas M. Haines, Managing Director
Read More

Alert | October 26, 2001
Stock Option Grant Guidelines: Allocation Method
By David Yang, James E. Kim
Read More

Research Report | October 24, 2001
The 2001 Top 250 Report
By David M. Cole, Erin Bass-Goldberg, Michael P. Chavira, James E. Kim, Michael Reznick, Louis C. Taormina, David Yang
Read More

Alert | October 3, 2001
International Accounting Standards Board Reopens Controversial Stock Option Accounting Project

Read More

Alert | October 1, 2001
Bill Introduced into Congress Exempting ESPPs and ISOs from Employment Taxes and Income Tax Withholding
By Michael P. Chavira, Principal
Read More

Alert | August 23, 2001
Potentially Negative Accounting Changes For Stock Options with a Reload Feature

Read More

Alert | August 16, 2001
An Update On the Continuing Deliberation of EITF Issue No. 00-23
By Thomas M. Haines, Managing Director
Read More

Alert | August 13, 2001
New Bill Would Eliminate Capital Gains On Stock Investments in New Companies
By Louis C. Taormina, Principal
Read More

Alert | August 9, 2001
IASB Announces Project to Change Accounting Standards for Stock Options

Read More

Research Report | July 1, 2001
The 2001 Director Compensation Survey
By Louis C. Taormina, Principal
Read More

Alert | June 22, 2001
New International Accounting Standards Board May Try to Impose an Earnings Charge for Stock Options Under U.S. GAAP

Read More

Alert | May 16, 2001
Stock Plan Dilution and Negative Shareholder Votes - Update for 2000 Results

Read More

Alert | March 29, 2001
Summary of 2000 Regulatory and Other Developments Affecting Executive Compensation

Read More

Alert | March 7, 2001
EITF Continues its Deliberations on Issue No. 00-23
By Thomas M. Haines, Managing Director
Read More

Alert | February 23, 2001
Proposed SEC Disclosure Rules for Equity Compensation Plans
By Louis C. Taormina, Principal
Read More

Alert | February 16, 2001
SEC Issues Accounting Guidance for Stock Option Exercise Rescissions
By Thomas M. Haines, Managing Director
Read More

Alert | December 14, 2000
Nasdaq Stock Market Requests Public Comments on Shareholder Approval Issues
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Research Report | December 7, 2000
The 2000 Top 250 Survey
By David M. Cole, James E. Kim, David Yang
Read More

Alert | October 19, 2000
House Ways and Means Subcommittee Holds Hearing on Employee Stock Option Plans

Read More

Alert | October 18, 2000
New Insider Trading Rule to Provide Clarity for Insiders
By Louis C. Taormina, Principal
Read More

Alert | October 12, 2000
EITF Resolves Several Stock Option Accounting Issues
By Thomas M. Haines, Managing Director
Read More

Alert | September 15, 2000
FASB and EITF Issue Rulings on Accounting for Stock Compensation
By Thomas M. Haines, Managing Director
Read More

Alert | August 2, 2000
Bill for New Form of Tax-Favored Employee Stock Purchase Plans Introduced
By Jeffrey M. Kanter, David M. Cole
Read More

Research Report | August 1, 2000
Summary Results of Corporate Venture Capital compensation Practices Survey
By Wendy J. Hilburn, Managing Director
Read More

Alert | May 10, 2000
Summary of FASB Interpretation No. 44
By Thomas M. Haines, Managing Director
Read More

Alert | May 1, 2000
FASB Interpretation No. 44- Accounting for Certain Transactions Involving Stock Compensation - REVISED
By Thomas M. Haines, Managing Director
Read More

Alert | April 20, 2000
Another Perspective on the Cost of Stock Options

Read More

Alert | April 19, 2000
Senate Passes Bill That Would Exempt Stock Option Gains From Overtime Calculations
By Beverly Aisenbrey
Read More

Alert | March 14, 2000
Congressional Hearing on Including Stock Option Gain in Base Rate for Overtime Pay May Lead to New Legislation

Read More

Alert | March 1, 2000
Summary of 1999 Legislative and Other Developments Affecting Executive Compensation

Read More

Alert | January 24, 2000
FASB Concludes Redeliberations on Proposed Interpretation of Opinion 25
By Thomas M. Haines, Managing Director
Read More

Alert | January 4, 2000
Department of Labor Opinion Affecting Broad-Based Stock Option Awards

Read More

Alert | November 18, 1999
FASB Redeliberations Continue on Proposed Interpretation of Opinion 25
By Thomas M. Haines, Managing Director
Read More

Research Report | October 4, 1999
The 1999 Top 250 Survey
By Erin Bass-Goldberg, James E. Kim
Read More

Alert | August 20, 1999
FASB Begins Redeliberations on Proposed Interpretation of Opinion 25
By Thomas M. Haines, Managing Director
Read More

Alert | June 14, 1999
SEC Approves Revised New York Stock Exchange Definition of Broadly-Based Plan
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | April 27, 1999
FASB Releases Exposure Draft on Proposed Interpretation of Opinion 25
By Thomas M. Haines, Managing Director
Read More

Alert | April 5, 1999
EITF Requires Compensation Cost for Excess Stock-for-Tax Withholding Transactions
By Thomas M. Haines, Managing Director
Read More

Alert | March 10, 1999
FASB Proposes to Tighten the Rules on Stock-for-Tax Withholding
By Thomas M. Haines, Managing Director
Read More

Alert | February 8, 1999
SEC Staff Permits Vote on Shareholder Proposal Requiring Approval of Stock Option Repricing

Read More

Alert | February 4, 1999
Summary of 1998 Legislative Updates
By Erin Bass-Goldberg, Managing Director
Read More

Alert | December 18, 1998
FASB Completes Opinion 25 Interpretation Project - Exposure Draft to be Issued in March

Read More

Alert | November 25, 1998
A Response to Those Who Would Advocate Option Repricing

Read More

Alert | November 24, 1998
ISSue Compass Model
By Wendy J. Hilburn, Managing Director
Read More

Research Report | November 1, 1998
1998 Reload Stock Option Survey
By James E. Kim, Managing Director & Head of San Francisco Office
Read More

Alert | October 20, 1998
Deductibility of Executive Compensation

Read More

Alert | September 18, 1998
FASB EITF Shuts Down Use of Rabbi Trusts by Companies to Diversify Deferred Stock

Read More

Alert | August 28, 1998
FASB Proposes Charge to Earnings for Repriced Stock Options

Read More

Alert | August 5, 1998
Update on FASB Option 25 Stock Compensation Project

Read More

Alert | July 7, 1998
Additional Disclosure Needed on Supplemental Retirement Plans
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | June 9, 1998
FASB Makes Progress on Interpreting Opinion 25 Accounting Rules on Employee Stock Options

Read More

Alert | May 6, 1998
NYSE Clarifies Broad-Based Stock Option Plan Exemption from Shareholder-Approval Requirements

Read More

Alert | April 17, 1998
Corporate Transferable Option Developments -- IRS Rules on Transferring Unvested Options

Read More

Alert | March 30, 1998
SEC Proposes Extending Form S-8 Registration to Transferred Stock Options

Read More

Alert | February 9, 1998
Summary of 1997 Legislative and Other Developments Affecting Executive Compensation
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | December 12, 1997
Shareholder Voting on Stock Plans for Executives ISS's Stock Plan Valuation Model on the Web

Read More

Alert | November 17, 1997
Corporate Governance – The Business Roundtable Issues its Statement and CaIPERS Plans to Survey Co

Read More

Alert | November 13, 1997
Legislation Introduced for New Form of Employee Stock Options

Read More

Alert | August 22, 1997
Executive Compensation Implications of Changes in Tax Law
By Daniel J. Ryterband, Chief Executive Officer & Head of New York Office
Read More

Alert | July 25, 1997
FASB Affirms Fixed-Plan Accounting for Deferrals of Stock Option Gains Under Limited Circumstances

Read More

Alert | May 9, 1997
Proposed Bill – No Tax Deduction if No Expense for Stock Options

Read More

Alert | April 17, 1997
1997 Disclosure of FAS 123 Stock Option Valuation

Read More

Alert | March 17, 1997
New Earnings per Share Accounting Standard May Shed More Sunlight on Stock-Based Compensation
By Thomas M. Haines, Managing Director
Read More

Alert | February 28, 1997
Summary of 1996 Legislative and Related Developments Affecting Executive Compensation

Read More

Alert | February 13, 1997
Stock Plan Dilution and Negative Shareholder Votes

Read More

Alert | January 15, 1997
SEC Issues Interpretations to New Rule 16b-3

Read More

Alert | January 10, 1997
FASB Identifies Issues to be Resolved by New Opinion 25 Project
By Thomas M. Haines, Managing Director
Read More

Alert | October 7, 1996
Transferable Stock Options - After New Rule 16b-3

Read More

Alert | August 26, 1996
FASB Approves Repairs and Maintenance Project on Opinion 25 -- Accounting for Stock Issued to Employees

Read More

Alert | August 2, 1996
SEC Adopts a Radically Different Rule 16b-3

Read More

Alert | May 6, 1996
The Use of Non-Recourse Loans to Exercise Stock Options Can Cause Variable Expense

Read More

Alert | April 24, 1996
FASB Proposes Changes in Calculation and Presentation of Earnings Per Share
By Thomas M. Haines, Managing Director
Read More

Alert | March 20, 1996
Compliance with the Footnote Disclosure Requirements of FAS 123
By Thomas M. Haines, Managing Director
Read More

Alert | March 15, 1996
Fairness to Employees Requires That Shareholders Accept More Dilution from Stock Options

Read More

Alert | March 1, 1996
Summary of 1995 Legislative and Related Developments Affecting Executive Compensation

Read More

Alert | February 14, 1996
IRS Provides Guidance on FICA Treatment for Deferred Compensation
By Thomas M. Haines, Managing Director
Read More

Alert | November 8, 1995
FASB Releases Final Standard on Accounting for Stock-Based Compensation
By Thomas M. Haines, Managing Director
Read More