We present the articles you enjoyed the most over the year.
IPOs Don’t Guarantee Executive Pay Rises
Executives’ total remuneration can either increase or decrease after listing, depending on an organisation’s prior reward arrangements.
Disclosure Relief: An Enlarged Structuring Toolbox
As widely anticipated, ASIC has this month released new employee incentive scheme class orders (CO 14/1000 for listed companies and CO 14/1001 for unlisted companies).
Are Remuneration Protests Just a Function of Performance?
Some industry commentators believe that the vote on the remuneration report becomes purely a vote on performance rather than a consensus on whether the remuneration framework is sound.
Remuneration Trends From 2014 Annual Reports
We observe some interesting trends from the 2014 of Australia’s leading companies.
Proposed Employee Share Scheme Changes
The Federal Government has proposed two critical changes to the employee share scheme tax provisions.
Taxing of Employee Equity
It is clear that the radical changes to the taxing of employee share plans announced in the 2009 Commonwealth Budget have implications that have not been considered by the proponents.
World News Round-up
Egan Associates provides a synopsis of selective remuneration developments from around the world including the most recent initiatives from China.
At Risk Reward — The Long Term Incentive
John Egan highlights the key principles and design features which Boards need to address in structuring LTI plans.
At Risk Reward — The Annual Incentive
John Egan discusses the core design features of the STI plan and also comment on gateways, modifiers, KPI weighting, payment deferral and the exercise of discretion.