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“Incentive compensation” subject to clawback for Big R or little r restatements broadly includes annual bonuses, performance bonuses, performance shares, performance cash and any other compensation based on attaining financial reporting measures.

He chairs WorldatWork’s Executive Rewards Advisory Council and has been serving as an instructor for WorldatWork compensation immersion courses for more than 15 years.

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The WHD enforces federal labor laws that aim to protect workers’ rights, particularly around compensation and benefits, and ensure fair treatment.

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I analyzed various alternatives for the design of equity compensation plans, discussed the pros and cons of each, described the general tax impact and underscored other issues that might affect a private company’s decision to implement one alternative over another, or whether to even offer a long-term equity compensation plan at all.

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