What can we help you with today?
Filter by Topics
Filter by Category
Found 455 results
Workspan Daily
09/06/2024
IRS: Consider How SECURE 2.0 Act Changes Impact W-2 Reporting
The Internal Revenue Service recently published a Fact Sheet reminding employers that changes under the SECURE 2.0 Act may affect the amounts they need to report on their Forms W-2.
Author(s):
Workspan Daily
12/22/2022
Executives must include representations in their plans certifying at the time of the adoption of a new or modified Rule 10b5-1 plan that: (1) they are not aware of any material nonpublic information about the issuer or its securities; and (2) they are adopting the plan in good faith and not as part of a plan or scheme to evade the prohibitions of Rule 10b-5.;
NEW!
Author(s):
Workspan Daily
05/15/2025
As shown in Figure 2, the spread between median and average earned pay is consistently wider than what we’ve seen compared to TTDC, reflecting the influence of program design, market timing, stock price sensitivity and broader performance dispersion across sectors.
Author(s):
Workspan Daily Plus+
07/21/2025
Re-Examine Your Pay Ranges;
To Offer or Not to Offer
Compensation professionals exploring this question — and ways to keep lump-sum merit replacements equitable — in a
WorldatWork Engage forum post shared various insights:
;“We move our ranges every year, say 2%, so even an employee who was at the top of the range will get a 2% base pay increase,” said Ken McLean, a senior compensation analyst at Newport News, Va.
Author(s):
Journal Article
02/27/2025
Viewed: Jan. 2, 2025.
Journal Article
08/23/2024
For example, about 2% of the very large companies that comprise the Russell 3000 experience failure — that is, having more than 50% of shares being voted against.
Author(s):
Journal Article
08/23/2024
OECD Journal: Financial Market Trends 2013(2): 93-114.
Author(s):
Workspan Daily
08/21/2025
Share Reserve
Percentage of Undiluted CSO at IPO
75th percentile
13.5%
50th percentile
10.3%
25th percentile
8.1%
Issue 2: Evergreen Provisions
Evergreen provisions allow for an automatic annual replenishment of the share reserve, up to a preset limit.
Author(s):
Workspan Daily
09/15/2022
This was a significant departure from the proposed rules that would have required only reporting the value of equity vested for any given year, which would have been more akin to the W-2 values recognized by an executive for the year.
Author(s):