Insights
Research Report
2015 Aggregate Share-Based Compensation Report
Research Report | By Ted Simmons
- Company-wide annual grant rates, measured based on annual share usage and fair value transfer (“FVT”)
- Annual share usage is the number of shares granted as a percent of outstanding shares, expressed on an option-equivalent basis to normalize for differences in the value of stock options and full shares
- Fair value transfer is the aggregate pre-tax compensation cost of grants as a percent of company market capitalization value and as a percent of revenue at grant
- Overhang, measured based on share dilution as well as the fair value of outstanding grants
- Frequency and prevalence of long-term incentive plan share requests
- Allocation of long-term incentive pools to the CEO and other proxy officers (“Top 5”)
- Prevalence of employee stock purchase plans (“ESPPs”)
Ted Simmons
Principal
Ted Simmons advises public and private companies on all aspects of executive compensation strategy and design. He partners closely with his clients’ Compensation Committees and management teams to arrive at effective solutions for the organization that appropriately balance the interests of all key stakeholders. Ted’s clients encompass a wide range of industries, sizes and ownership structures. He is a frequent contributor to the firm’s publications and has managed the firm’s research efforts on the pandemic’s impact on executive compensation.
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January 1, 2015
Aggregate Share-Based Compensation Report
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