Latest Insights
We provide timely, expert analysis on emerging trends and developments in executive compensation, guiding organizations in making informed, forward-thinking decisions.
Final ISS Compensation Benchmark Policy Changes for 2026
By David Yang, Emilia McDougal
On November 25, ISS released final benchmark policy updates for 2026. The compensation-related U.S. policy changes are effective for meetings on or after February 1, 2026...
After the IPO: Evolution of Equity Practices
This blog post is the second in our series analyzing equity practices of technology and technology-enabled companies that IPOed during 2020 and 2021 (excluding companies with <$100M market cap at IPO).
Proposed ISS Benchmark Policy Changes for 2026
By David Yang, Emilia McDougal
On October 30, ISS released proposed 2026 benchmark policy updates for public comment...
5 Tips for an Effective Compensation Committee Meeting
By Lauren Spencer, Jin Fu
Compensation committee meetings are a crucial element of running executive pay programs. Here, FW Cook shares five tips for nailing these meetings....
Holding Power: S&P 500 Snapshot
By Andrew Lash, Shashwat Singh
We reviewed broad-market data using S&P 500 executives to support preliminary assessments of executive Holding Power (aka retention glue)...
ISS Announces Results of 2025 Global Benchmark Policy Survey
By Dina Bernstein, Bindu Culas
On September 22, 2025, ISS published the results of its latest annual Global Benchmark Policy Survey. The following is a summary of the compensation-related items in the Benchmarking Survey and the investor responses to those items...
The SEC’s Disclosure Dilemma
Article | Corporate Board Member with FW Cook Thought Leadership by Michael Abromowitz, Jose Furman
What boards need to know about potential changes to compensation disclosure requirements.
SEC’s Spring 2025 Regulatory Flex Agenda Signals a Strategic Pivot
By Samantha Nussbaum, Dina Bernstein
On September 4, 2025, the SEC released its latest Spring 2025 Regulatory Flex Agenda, outlining its rulemaking priorities under Chairman Paul Atkins. It marks a pronounced shift compared to those published under the prior administration, focusing on deregulation and streamlined disclosures...
Could Stock Options Make a Comeback?
By Michael Kenney, Erin Bass-Goldberg
Love them or hate them, everyone has a point of view on stock options. Some people credit them for driving a growth culture, while others blame them for promoting undue risk-taking in corporate America.
Glass Lewis Pay-for-Performance Methodology Update for 2026
By David Yang
Glass Lewis (“GL”) recently announced major updates to its pay-for-performance (“P4P”) model for the 2026 proxy season. The P4P model serves as the foundation for GL’s evaluation of a company’s executive pay practices to inform its say-on-pay vote recommendation...
Decades of Data: FW Cook CEO Dan Ryterband on Executive Pay, Mentorship, and the Battle for Market Share
Article | businesstoday online journal interview with Daniel Ryterband
Dan Ryterband is CEO of FW Cook, an executive compensation consulting firm founded in 1972 by Ryterband’s former boss and close mentor, Fred Cook. The company was not only an early pioneer in this niche, but it is also the industry leader with the largest market share...
The One Big Beautiful Bill Act and Its Impact on IRC Section 4960: What Tax-Exempt Organizations Need to Know
By Elaine Yim
The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025, introducing extensive changes to the U.S. tax code. Among the changes that are consequential for tax-exempt organizations include...
