Learn how clear relationships between executive pay and performance can be presented.
The SEC's shocking new pay vs. performance rule finalized on August 25, 2022, represents a major new technical challenge for companies working to complete their 2023 proxy filing. The rule requires companies to disclose interim fair values of outstanding unvested and in-period vesting awards, track year-over-year fair value changes, calculate peer group TSRs for multiple years, and specify a measure of company performance to disclose alongside the company's TSR and net income. Join us as we explore the components of the new rule and demystify the SEC's definition of Compensation Actually Paid, a new measure that requires extensive calculations to develop. We'll also review valuation issues that arise in the pay vs. performance setting, discuss how clear relationships between executive pay and performance can be presented, and look at some of the key risks surrounding the implementation of the rule this year.
Add to Wishlist
More Program Information
Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Overview of the Pay vs. Performance Rule
- History Through the Present
- Core Disclosure Components
- Risks to Keep Front and Center
Calculation of Compensation Actually Paid
- The Tabular Disclosure
- Interim Mark-To-Market Valuations
- From Many Valuations to a Final Table
Valuation of Distinct Award Types
- Stock Options and Market Conditions
Clear Descriptions of Pay vs. Performance
- Describing Relationships Between Pay and Performance
Implementation Considerations
- Five-Step Process to Reach Go-Live Readiness
- Decision Points and Open Questions
Add to Wishlist
More Program Information
Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on March 2, 2023.
Call 1-866-352-9540 for further credit information.
- AIPB 1.0
- This program is acceptable for 1.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
- CPP/FPC
- Lorman Education Services is an approved provider through PayrollOrg. This seminar is approved for 1.0 RCHs.
PLEASE NOTE: To receive credit through PayrollOrg for this program you MUST attend the program in its entirety, complete all progress checks and pass the final exam. You cannot obtain credit if you have already completed this course in its live version.
- ASA 1.0
- This program may qualify for 1.0 continuing education hour(s) towards maintaining your ASA credential. Please contact ASA for more information at [email protected]. Please retain proof of attendance in the event your CE record is audited.
HR Certification Institute 1.25
- This E-Learning program has been pre-approved for 1.25 (General) recertification credit hours toward aPHR®, aPHRi(TM), PHR®, PHRca®, SPHR®, GPHR®, PHRi(TM), and SPHRi(TM) recertification through HR Certification Institute® (HRCI®). For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.
SHRM 1.0
- Lorman Education Services is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.0 PDC(s) for the SHRM-CP or SHRM-SCP.
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
- Those applying for AIA and HRCI must view 100% of the program and answer the questions following the program.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
Add to Wishlist
More Program Information
Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Nathan O'Connor
Equity Methods
- Managing director at Equity Methods, a global consultancy in Scottsdale that helps more than 800 public and private companies, including more than 35 of the Fortune 100, model, value, and account for equity compensation and other complex securities
- More than 16 years of experience in working with equity compensation instruments
- Previously served as the national valuation practice leader at Equity Methods, where he oversaw all client delivery, operations, and R&D in support of more than 400 public and private clients, in addition to directly serving the compensation consultants and senior executives of several Fortune 50 companies
- Certified SAS Base Programmer who has taught core finance topics in the University of Arizona’s MBA program and internal derivatives workshops at Equity Methods
- Shares best practices at industry events throughout the country and through publishing technical articles
- Appeared in the NASPP Advisor, has been published in WorkSpan magazine, and quoted by Bloomberg, Employee Benefit News, AZBusiness, and C-Suite magazines
- Serves on the Board of the Arizona Chapter of Financial Executives International, the Advisory Board of the Certified Equity Professional Institute at Santa Clara University, and previously on the Board of the Las Vegas NASPP and the Phoenix Chapter of the NASPP
- M.B.A. degree in derivative securities, Quinlan School of Business at Loyola University Chicago; M.S. degree in finance (Ph.D. ABD), Eller College of Management at the University of Arizona; B.A. degree in international relations, Purdue University
Add to Wishlist
More Program Information
Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
All of your training, right here at Lorman.
Pay once and get a full year of unlimited training in any format, any time!
- OnDemand Courses
- Live Webinars
- MP3 Downloads
- Course Manuals
- Executive Reports
- White Papers and Articles
Additional benefits include:
- State Specific Credit Tracker
- All-Access Pass Course Concierge
Questions? Call 877-296-2169 to speak with a real person.
Access to all training products for one year
$699/year
Unlimited Lorman Training
With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!
Easy Registrations
Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.
Invest in Yourself
You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.
