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In the September issue of Executive Compensation Trends, our coverage examines the effect of FAS 123R on Employee Stock Purchase Plan design at Russell 3000 companies and on equity compensation practices at S&P 500 companies. Both feature articles use empirical data drawn from recently completed databases to highlight important shifts in compensation strategy during the past three years. For a preview of these articles, please see the summaries below.
Please feel free to contact our research team at
877.441.6090 or info@equilar.com if you
have questions, comments, or if you would like a more
specialized analysis of the data presented in this
newsletter.
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| Feature
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 Employee Stock Purchase Plans |
| An overview of ESPP plan features at Russell 3000 companies |
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The implementation of FAS 123R has touched off much discussion about the future direction of Employee Stock Purchase Plans (ESPPs). Companies are now required to expense their ESPPs, along with other option-based award programs, unless their plans meet strict new safe-harbor provisions specified by the Federal Accounting Standards Board. The following article provides a glimpse of the early impacts of FAS 123R on ESPPs among Russell 3000 companies in 2005 and 2006 and presents a summary of several key findings from Equilar's 2006 Employee Stock Purchase Plan Report and Database.
[Read Full Article
+]
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| FAS 123R, One Year In at S&P 500 Companies |
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An analysis of equity compensation trends and practices |
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Given that stock option expensing under FAS 123R has now been in effect for over one year, it seems appropriate to investigate its effect on equity compensation practices. Using S&P 500 companies as a measure of the general impact of FAS 123R in the two years leading up to, and the one year after its adoption, it is apparent that several important trends have emerged. From 2003 to 2005, run rates, overhang rates and the prevalence of CEO stock option awards fell, and conversely, the prevalence of CEO restricted stock awards — the primary alternative to stock options — have increased.
[Read Full Article + ]
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Equilar in the News
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Equilar research appeared in several news
articles published in September. Click
the links below to view these articles. For a complete
list of articles featuring Equilar research, please
visit our online Knowledge Center.
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Members of the press who are interested in obtaining
Equilar research or data for their stories should feel
free to contact Equilar at press@equilar.com.
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Equilar on the Road
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A calendar of upcoming Equilar presentations and events in the Fall of 2006:
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Contact
Equilar
To contact Equilar by phone,
please call (877) 441-6090.
To contact
Equilar by e-mail, please send your questions
to:
General: info@equilar.com
Press:
press@equilar.com |
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Practices Databases:
Equilar is proud to announce the release of our 2006 "Best Practices" databases. These databases can provide you with an independent and cost effective analysis as you prepare for the 2007 proxy season. To learn more, please click on the following links:
ESPP
Benefits & Perquisites
Ownership Guidelines
SERPs
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Client Alert: Summary of Final SEC Compensation Disclosure Regulations
On August 11, 2006, the Securities and Exchange Commission (SEC) published new regulations for executive and director compensation disclosure. To assist readers in developing a better understanding of the adopted disclosure rules, Equilar's August 2006 client alert report presents a summary outline and systematic blueprint of the key compensation-related features of the new rules. To access this free report, please click on the following link:
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Equilar is
Hiring!
Equilar is looking for strong
candidates to fill key positions across all departments. To
learn more about opportunities at Equilar, please visit our
careers page by clicking on the link below:
Equilar Careers Page
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