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Option Grant Practices: A Trap for the Unwary – Spring-Loading and Bullet-Dodging

Proskauer's Employee Benefits & Executive Compensa

Additionally, in November 2021, the SEC indicated its concern and scrutiny of spring-loaded awards, by issuing accounting guidelines in Staff Accounting Bulletin (SAB) No. 120 , explaining how companies should properly recognize and disclose compensation cost for spring-loaded awards.

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Performance Appraisal & Rewards in Response to COVID-19

HR Digest

This suggests that there are far greater concerns with employers’ financial viability during the pandemic, especially if it is prolonged over 2021 and beyond. Designing incentive compensation structure as a response to the COVID-19 pandemic. Sales Compensation. Updating disability benefits if they contract the virus.

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Shaping Performance & Rewards in Response to COVID-19

HR Digest

This suggests that there are far greater concerns with employers’ financial viability during the pandemic, especially if it is prolonged over 2021 and beyond. Designing incentive compensation structure as a response to the COVID-19 pandemic. Sales Compensation. Updating disability benefits if they contract the virus.

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“Clawback Comeback”: DOJ’s New Focus on Clawbacks to Prevent Corporate Crime

Proskauer's Employee Benefits & Executive Compensa

The difficult issue is determining the reason for clawing back compensation (i.e., was it the result of “fault” or criminal conduct or an accounting mistake) and determining the executive’s “culpability” in securing unjustified compensation.