Performance Award Essentials: Class Schedule

Our first session will focus on recent trends for performance based equity, with the influence of Say-On-Pay and heightened shareholder scrutiny.  Plan design will be reviewed, including various types of awards, such as options, RSAs and RSUs, and different metric types used to determine award achievement.  We’ll take a look at strategic issues and objectives, as well as sizing the award, target opportunities, the performance period and vesting.  We’ll wind up Session 1 with discussion of other plan design considerations, such as dividend treatment.

2.00 hours of continuing education for CEPs

Our second session will focus on accounting, disclosure and ongoing administration of performance awards.  We’ll examine accounting intricacies, such as establishing a grant date, valuation requirements and recognition of expense, as well as how the determination of whether achievement is probable or non-probable is a factor. We’ll take a look at tax accounting and when to include awards in diluted EPS.  We’ll wind up the session with a discussion of administration, communication to award recipients, documentation, vesting and tax withholding, and Section 16 reporting.

2.00 hours of continuing education for CEPs