There is much data on director pay for publicly traded companies, little data for private companies, and virtually no data for family-owned business that have a unique corporate governance structure. This article focuses on director pay for family-owned businesses and will provide a guideline on...

The effect of a stock buyback on an executive incentive program will depend on a variety of factors and is specific to each company and their unique incentive program design. Stock buybacks, which have increased in prevalence following the Tax Cuts and Job Act (2017), continue to be a...

Published by The Conference Board in collaboration with Arthur J. Gallagher & Co., CEO and Executive Compensation Practices: 2015 Edition documents trends and developments on senior management compensation at companies issuing equity securities registered with the US Securities and Exchange...

What effect, if any, does an ESOP have on a company's compensation philosophy and executive compensation plans and programs? Our firm recently conducted research in order to determine whether or not an ESOP materially alters compensation philosophy and executive compensation levels at public...

There have been substantial changes in executive compensation reported by companies in their 2009 proxy statements following an unprecedented drop in stock prices. This study reviewed 200 of the largest companies (by market capitalization) that comprise the S&P 500 Stock Index. We reviewed...

All of the past decade's high-profile business meltdowns (including the financial collapse of 2008) had one common factor -- top employees were paid well to take risks that could destroy the company. Pending disclosure rules will compel boards to not only reveal how and how much they pay...

Pay for board service is seeing some important shifts — in who sets it, how it is set, and, following two years of little growth, increases in basic fees along with the setting of ‘leadership premiums.'

With new rules on conducting an annual compensation risk assessment for publicly-traded companies approved by the SEC on December 16, 2009, each organization needs to perform an evaluation of its compensation program, paying special attention to the risk it is assuming with the policies and...