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A Checklist for Fall Compensation Planning

At most companies, Fall is the start of compensation planning season. To help you prepare, Radford has developed a quick checklist for keeping your pay programs up to date.
 

SEC Takes Closer Look at Conflicts of Interest at Proxy Advisory Firms

The SEC has ramped up its scrutiny of proxy advisory firms when, earlier this month, the agency made the unusual decision to rescind the findings from two No Action Letters that were issued by SEC staff in 2004. The letters asserted that investment advisers could rely on proxy advisory firms’ maintenance of policies and procedures to alleviate potential conflicts of interest. We explain the potential implications of the latest action for the corporate governance community.
 

What to Consider When Calculating Your CEO Pay Ratio in Year 2

Deciding whether to re-identify your median employee is a key question going into the second year of CEO pay ratio disclosures. We explain when the SEC requires companies to re-identify the median employee and the circumstances under which it’s not required but a good idea.

IRS Releases Guidance Concerning Changes to Section 162(m) of the Internal Revenue Code

New guidance from the IRS on the tax bill’s treatment of 162(m) delves into the identification of covered employees, operation of the grandfather rule and modification of a written contract. Our new alert goes into detail on the application of these changes.
 

Technical Jobs Continue to Command Hefty Pay Premiums; Here’s How Companies Can Prepare

Base salary premiums for technical vs. non-technical jobs, for both professional individual contributor and management roles, continue to climb at technology companies across the United States. However, the rate of change is uneven, which means companies must pay close attention to the market. Our article highlights where the market is moving fastest and what companies can do about it.
 

ISS Policy Survey Hints at Changes to Pay-For-Performance, Director Pay and More

From gender diversity on boards to quantitative pay-for-performance screens and “excessive” director pay, ISS is considering 10 potential policy changes for 2019. We explain what each policy up for consideration entails and how likely it is to be changed.  
 

Is It Time for Your Compensation Philosophy to Evolve? We Think So.

As issues like gender pay equity and pay transparency grow in prominence, a number of companies are beginning to rethink how they describe their approach to setting pay. In our view, these new forces will eventually compel companies to rethink and rewrite their compensation philosophies. 

Lessons from the 2018 Proxy Season for Say-on-Pay and Equity Plan Votes

The 2018 proxy season saw a drop in proxy advisor and shareholder support for Say-on-Pay and an increase in non-proxy advisor compliant equity share plans. We explain the factors behind proxy season trends and what those involved in executive compensation can do to prepare in the off season.

SEC Enforcement Action on Perks Disclosure Reminds Issuers to Be Mindful of the Standard

The SEC’s recent enforcement action against a large, US-based company for failure to properly disclosed executive perquisites is a good reminder to all issuers of the circumstances under which detailed disclosure is required.
 

To Compete for Talent, European Life Sciences Firms Burn More Equity Once Listed in the US

Life sciences companies headquartered in Europe have long used less equity compensation than their US peers. However, as more European companies list on US stock exchanges, and at earlier stages in their development cycles, a middle ground is emerging. In this article, we explore how US-listed European biopharma companies may encourage increased overhang and burn rates in Europe.
 

SEC Expands Scope of Companies that Qualify for Reduced Compensation Disclosure

The SEC recently amended its definition of smaller reporting companies (SRCs), which could pave the way for nearly a thousand additional companies to take advantage of reduced compensation disclosure requirements. However, it may not be wise for every qualified company to scale back their disclosures, particularly if they have active investors who have expressed concerns via Say-on-Pay votes in the past.

Executive Compensation Summer Checklist: Take Steps Now to Prepare for Your Year-End

Are you looking for some ways to reduce the stress of your next executive compensation planning cycle? Follow our summertime executive compensation checklist to discover three important tasks you can take care of now to make your Q3 and Q4 far less hectic.

CEO Pay Ratios Are In. Here’s What We’ve Learned So Far.

The first year of CEO pay ratio disclosures are in for most public companies. Our latest article includes several key findings for the technology and life sciences sectors that will be helpful as companies think about how this new data could be used by stakeholders in the future.
 

Thinking Beyond Compensation: Effective Talent Strategies that Won’t Cost You Much

We recently met with 200-plus HR and compensation leaders in Silicon Valley to discuss the difficulties of hiring and retention in today’s fierce talent environment. As everyone in the room agreed, paying top dollar helps, but there are many other ways to become a top-talent destination without breaking the bank. In this article, we present some successful non-monetary strategies companies can adopt right now to strengthen their employee value proposition.

Today's Top-5 "Hot Skills" at Technology Companies

In today’s super-charged job market, technology companies are engaged in a frantic battle to attract and retain people who possess game-changing skills. And while a large number of companies still don’t believe in paying special premiums for these “hot skills”, among those that do, the five hot skills listed in this article currently command the largest base salary premiums.

Today's Top-5 "Hot Skills" at Life Sciences Companies

With a shortage of workers possessing very specialized clinical and business infrastructure skills, life sciences companies often struggle to attract and retain this evasive talent. But when someone possessing these rare “hot skills” is found, companies often find themselves paying a large base salary premium to acquire them. Here, we go over the top five skills that fit in this category. 

Five Trends in Severance and Change-in-Control Practices at US Life Sciences Firms

While a majority of life sciences companies have change-in-control and not-for-cause severance policies, the prevalence of plans fell from 2014 to 2017, a surprising result in our latest special survey. Meanwhile, diversity in plan design increased, giving business leaders plenty of new ideas to consider.

Six Trends in Severance and Change-in-Control Practices at US Technology Companies

Our new survey of severance and CIC practices at US technology companies reveals an increase in companies with polices, but there is still wide variation in how plans are designed.

A Well-Oiled Machine: What High-Performing Companies Are Doing That You’re Not

According to new research from Radford, high-performing US technology companies share many of the same talent and rewards practices. In the November issue of WorldatWork’s Workspan magazine, our team shared insights on key traits companies of all sizes and with all manner of compensation budgets can learn from.

Three Big Questions to Ask Yourself When Benchmarking Pay at Life Sciences Companies

After meeting with HR leaders across the US life sciences sector, three big compensation benchmarking questions emerged as themes. When should we use specific vs. generic scientific jobs? When should we pay premiums for advanced degrees? And how much do geographic differentials matter these days? Our latest article explores each of these questions in data-driven detail.

The Newly Revised US Tax Code Will Influence Executive and Employee Pay, but How Much?

In addition to changes in corporate and personal income tax levels, the revised US tax code is likely to influence the design of incentive compensation for executives and employees in the years ahead. Our client alert focuses on the provisions of the bill most likely to influence plan design and provides recommendations on actions companies should consider taking now.

New Delaware Supreme Court Decision Could Recalibrate How Directors Approach Their Pay

A new court ruling could make it harder for companies to dismiss lawsuits alleging excessive director pay. In our client alert, we explain the case and provide guidance for avoiding potential litigation down the road.

House Pursues Regulation of Proxy Advisory Firms (Again)

A new bill aimed at regulating proxy advisory firms like ISS and Glass Lewis recently passed the US House of Representatives’ Financial Services Committee with bipartisan support, and is expected to pass the full House shortly before the New Year. While the fate of the bill in the US Senate is less certain, the bill resurrects a long running discussion on whether proxy advisory firms should be subject to more regulation. Our client alert highlights key takeaways from the bill.

Silicon Alley vs. Silicon Valley: Comparing and Contrasting Compensation Practices

The technology market in and around New York City is maturing rapidly, but even as pay levels align more closely with Silicon Valley, compensation plan design remains distinct in important ways. We explored some of the biggest differences at our recent east coast technology sector meeting.

Glass Lewis Announces its 2018 Policies on CEO Pay Ratios, Say-on-Pay Votes and More

Glass Lewis & Co. recently released its 2018 policy updates, which include clarification on its approach to CEO pay ratio disclosures and a material change to the threshold at which additional scrutiny will be placed on Say-on-Pay results.

New FAQs from ISS Clarify Upcoming Compensation Policy Changes for 2018

New FAQs from ISS shed light on how the proxy advisory firm plans to implement changes to its CEO pay-for-performance analyses and apply its new Equity Plan Scorecard methodology for the 2018 proxy season.

ISS Policy Changes for 2018 Put More Scrutiny on CEO Pay-for-Performance and Director Pay

New ISS policy updates for 2018 add another layer of review to CEO pay-for-performance analyses, put more scrutiny on director pay and address disclosures related to gender pay equity, among many other changes. Read our alert for full details on upcoming policy changes.

Proposed Tax Bill Retains Some Provisions that Impact Exec Pay; Here’s What You Should Know

The tax overhaul bill being debated in the US Congress would make changes to the tax deductibility of performance-based compensation for named executive officers, including the CFO. Follow our client alert to stay informed on how the bill affects executive compensation as the legislation moves through Congress.

Radford’s Approach to Valuing Equity Compensation

Designing effective equity programs is one of the most important roles for human resources and compensation professionals. But before companies can design an effective equity program they need to gather market data and have a common methodology for valuing that data.

The Story of How We Helped One Client Put Their CEO Pay Ratio into the Right Context

A recent engagement with one of our medical devices clients highlights the importance of putting your CEO pay ratio into the right context against the right set of peers. Read our latest case study to learn more about how your company can tell its CEO pay ratio story in 2018.

 

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