Blog Post December 16, 2013

Supreme Court to Hear Case on Presumption of Prudence

On Friday, the Supreme Court granted certiorari in Fifth Third Bancorp v Dudenhoeffer (No. 12-751), meaning that the court will review a ruling by the Sixth Circuit Court of Appeals to determine whether ESOP fiduciaries are entitled to a presumption of prudence.
Blog Post July 8, 2020

Survey Data Shows Lower Turnover Among ESOPs

Our recent ESOP Topics Survey gathered data from 160 ESOP companies on how they’re handling the COVID-19 crisis and other issues, including questions about their turnover rates in 2019. The surveyed ESOP companies reported dramatically lower turnover than overall national averages.
Blog Post September 1, 2011

Survey of Equity Compensation Behavior

Forfeiture rates and their application are one of the least understood aspects of ASC 718 and create numerous challenges in accounting for equity compensation.
Blog Post March 18, 2008

Survey of Large Private Companies Explores Equity Plan Use

As part of a broader survey of 300 privately held companies with $100 million in revenue or more, WorldatWork and Vivient Consulting report that only one-third of the surveyed companies have some form of long-term incentive plan.
Blog Post March 3, 2008

Survey of Multinational Companies Shows Changes in Equity Practices

The 2007 Global Equity Incentives Survey from PriceWaterhouseCoopers looked at equity practices among 152 multinational companies. The survey shows that options still are the most popular practice, but companies are only half as likely to offer them as they were in 2003.
Blog Post April 13, 2005

Survey of Technology Companies Show Changes in Option Plans

A 2005 Top Five survey of 42 major technology companies in Silicon Valley reports that 74% are considering replacing some of their options with other long-term incentive vehicles, with the same number considering reducing the size of their grants.