As firms adjusted their deferral programs to meet year-end pay pressures, the topic of Equity Deferral Plans is of more interest than ever. This study includes both quantitative and qualitative information on how firms defer pay into equity plans, including deferral rates, thresholds, vesting and delivery, forfeiture provisions, retirement treatment and a variety of other metrics, including LTIP practices, sign-on bonuses, bonus buyouts and guarantees.

STUDY TOPICS

• Deferral Calculation
  Value on which Deferral is Based (Total Compensation, Total Incentive / Bonus)
  
  
• Deferral Methodology
  Absolute or Tax-table Percentages
  
  
• Conversion
  Basis for Conversion of Awards into Shares, Units, or Options, Gearing Ratio, Strike Price, Premiums and Discounts
  
  
• Award Vehicles
  Non-Qualified Stock Options, Incentive Stock Options, Stock Appreciation Rights, Restricted Stocks, Phantom Stocks, Long-Term Cash Bonus
  
  
• Vesting
  Schedules, Delivery, Forfeiture Provisions, Retirement Provisions, Garden Leave, Notice Periods
  
  
• Top Up Awards
  Executive Management, Retention Awards, Performance Recognition
  
  
• Onboarding Practices
  Sign-ons, Buyouts, Guarantees, Forfeiture Valuations