Modifications and Discretion FAQ

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Efforts to restore broken incentives in a coronavirus-battered economy are shaping up to look considerably different from prior financial downturns. Today, equity award modifications are a much closer balance between governance and incentive considerations. Novel techniques for exercising compensation committee discretion are also on the table.

Our Modifications and Discretion FAQ is based on hundreds of live case studies. To create the FAQ, we aggregated the central strategies and open questions, then engaged in thorough dialogue across the compensation and accounting communities. The final document offers our take on emerging consensus positions.

We plan to release the digital FAQ this fall. Hard copies may become available later in the year. Reserve your copy today.

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