With the end of the fiscal year approaching, we continue to see an uptick in the number of clients seeking counsel on structuring equity incentive plans. As our clients take a look back at the prior year’s performance and a look forward to tax planning and financial strategy for the upcoming fiscal year, often now is a time when clients will consider implementing an equity-based incentive structure. The use of equity-based incentives remains a central strategy for our clients seeking to attract, retain, motivate, and compensate employees and independent contractors. As the formation of partnerships — including limited liability companies (LLCs) classified as partnerships for income tax purposes — has proliferated, so too has the issuance of profits interests as a primary form of equity compensation in these entities. READ MORE
How Total Rewards Can Break the Cycle of ‘Job Hugging’
At first glance, low turnover might look like a win. But in today’s uncertain economy, many employees are staying put — not because they’re thriving, but because they feel like they must. It’s a behavior known as “job huggingOpen in a new tab.” READ MORE
Meet the highest-paid White House staffers — and see how much they make
Working at the White House might be one of the most exclusive and prestigious jobs in America, but you'd be surprised by how much some of the people around the president make each year. READ MORE
The market has ‘switched’ and founders have the power now, VCs say
The way venture capitalists think about fundraising can be a black box. But investors must think about their go-to-market strategy for raising their own funds, just as much as they think about how their portfolio companies find their market fit. READ MORE
Executive Pay - How C-Suite It Is!
On the first two nights of November, a young man from a small, coastal Japanese town became the biggest star of America’s pastime. Yoshinobu Yamamoto, standing all of 5’10’’ (half-a-foot shorter than the average MLB pitcher), pitched on consecutive days to win the final two games of the 2025 World Series for the Los Angeles Dodgers. He threw a combined 130 pitches over two days, a feat last accomplished by Randy Johnson, an intimidating figure at 6’10”, in the final games of the 2001 World Series. READ MORE
Executive pay implications for the 2026 proxy season
Proxy advisor Glass Lewis released its final 2026 benchmark policy guidelines in early December with impacts for say-on-pay (SOP) and shareholder proposal vote recommendations. The updates affecting SOP are consistent with the quantitative pay-for-performance (P4P) methodology changes that Glass Lewis previewed earlier this year (see ISS and Glass Lewis gear up for 2026: both launch policy surveys, Glass Lewis previews methodology changes). The updates affecting shareholder proposal vote recommendations reflect recent SEC changes to the shareholder proposal process that make it easier for companies to exclude shareholder proposals. The final guidelines are effective for annual meetings held after Jan. 1, 2026. READ MORE
NFL Refs Union Doesn't Want Compensation Tied To Performance Because Of Course It Doesn't
NFL executive vice president of football operations Troy Vincent didn't have good news for club owners this week when he updated them on the negotiations between the league and the referees union because, obviously, the sides haven't struck a new deal and the officials are balking at some things the NFL wants to do in the next contract.
And I know what you're thinking: The zebras have a union? READ MORE
What to Expect in 2026: Anticipated Changes to Executive Compensation Disclosure After the SEC Chairman’s NYSE Speech
For the first time in nearly two decades, the SEC is preparing to modernize Item 402 of Regulation S-K, the backbone of public-company executive compensation disclosure. Although the timing remains uncertain, we expect proposed reforms to emerge in 2026, setting the stage for the most significant shift in pay disclosure since 2006.
Recent public remarks—including Chairman Paul Atkins’s December 2025 address at the New York Stock Exchange[1]—indicate a strong shift toward re-centering the SEC’s executive compensation disclosure regime on financial materiality, scalable requirements for smaller and newly public issuers, and avoidance of what Chairman Atkins described as an “avalanche of trivial information.”[2] These remarks reinforce that any modernization of Item 402 is likely to emphasize clarity, decision-useful disclosures, and proportional compliance burdens. READ MORE
The 2026 Compensation Committee Agenda
Based on developments over the course of 2025, we expect that 2026 is going to be a busy year for compensation committees as they adapt to a changing shareholder and regulatory environment. Changes in regulatory priorities should provide compensation committees with room for muted optimism about certain areas under their purview (e.g., shareholder advisor influence and disclosure compliance). However, continued economic uncertainty and changing policy creates additional work for compensation committees in 2026. READ MORE
Do executive compensation incentives really matter?
When it comes to executive incentives, the conventional wisdom is clear — if you want to improve a metric, tie compensation to it. Unfortunately, creating the right mix of incentives to influence the right combination of outcomes is tricky, and many companies fail to do this well.
A new analysis by the EY-Parthenon team closes the loop on an important question: How much do executive compensation incentives matter in improving a company’s focus on return on invested capital (ROIC) and cash flow (CF)? The analysis has lessons about designing incentives that achieve the desired outcomes. READ MORE
Most US Employers Plan to Keep 2026 Salary Increases Flat to 2025
Mercer, a business of Marsh McLennan (NYSE: MMC) and a global leader in helping clients realize their investment objectives, shape the future of work and enhance health and retirement outcomes for their people, today released the results of its October 2025 Mercer QuickPulse® US Compensation Planning Survey.
The survey of more than 1,000 US organizations revealed that on average, employers plan to hold base salary increases for merit at 3.2%, and total increases at 3.5%, which encompasses all salary increases, including for merit, promotions, cost-of-living, and other adjustments, in 2026 – same as the actual increases employers reported in 2025. READ MORE
Some Employers to Have an Extra Pay Period In 2026
It is a common practice across employers of all sizes and industries to pay employees on a biweekly (every two weeks) payroll cycle. With 52 weeks in a year, that means 26 pay periods in a year. But every decade or so, an unusual circumstance arises in which employees who are paid biweekly will have 27 pay periods. The reason for this is that 26 biweekly pay periods only add up to 364 calendar days (26 pay periods x 14 days per pay period), which is one day short of a typical year and two days short of a leap year. Thus, a calendar year typically equates to 26.07 pay periods. About every eleven years, that 0.07 discrepancy adds up to 14 days, and thus amounting to an additional biweekly paycheck. This anomaly applies in 2026, and if not addressed, could result in extra pay for employees who are paid on a salary basis. READ MORE
What Can You Do When Workers Use AI to Inform Their Pay Expectations?
Your employees — and the candidates you’re hoping to hire — are likely turning to artificial intelligence (AI) tools to ask what you should be paying them. And, oftentimes, the digital answers they receive fuel dissatisfaction.
“You’ve got significant proportions of employees who are relying on this data, and that’s immediately fostering a sense of distrust,” said Ruth Thomas, the chief compensation strategist at Payscale, a compensation software and data company. “That’s fueling the pay confidence gap that is growing and not shrinking, despite pay transparency.” READ MORE
WorldatWork Research Shows Key Shifts in Pay, Benefits and Culture
What’s the current state of total rewards (TR)?
Findings from WorldatWork’s latest Total Rewards Inventory of Programs and Practices (TRIPP) Study show that several core programs are holding steady, while some are shifting in levels of investment. READ MORE
The Future of Payroll: How Crypto and Stablecoins Are Changing Salaries
Crypto is not just a buzzword anymore; it's changing how we think about everything, even salaries. More startups are looking at crypto payroll solutions, but the volatility of currencies like Solana makes you wonder if this is a good idea. This post is about how stablecoins are stepping in to help create a more stable payroll system, where employees aren't left hanging when prices go haywire. READ MORE
Five Key Wage & Salary Increases California Employers Must Prepare for in 2026
As we approach 2026, California employers face a new round of legal and financial adjustments that will directly impact payroll budgeting, exempt classifications, and compliance risk. From statewide wage increases to industry-specific salary thresholds, these updates require careful planning to avoid misclassification claims, PAGA exposure, and penalties.
Here are the top five increases California employers must prepare for in 2026 — and what you should be doing now. READ MORE
2026 Executive Compensation Outlook: How Boards Are Resetting Pay, Equity, and Bonuses Across Sectors
Executive compensation in 2026 is being shaped by two opposing forces: boards face intense scrutiny on pay and inequality, yet they still operate in a global talent market where top leaders remain scarce and mobile. Surveys of compensation committees and HR leaders indicate a deliberate shift to “measured but competitive” pay strategies—moderating fixed pay growth while preserving upside through equity and performance-based incentives.
Median salary increase projections have edged down as inflation cools and labor markets soften, but equity-based awards and long-term incentives remain robust, particularly in US and global large-cap companies. The result is a compensation environment where headline cash increases look restrained while total realizable pay can still expand meaningfully if performance and markets cooperate. READ MORE
US SEC chief calls for redo of executive compensation disclosure rules
Wall Street's chief regulator said on Tuesday the U.S. Securities and Exchange Commission should reform rules requiring disclosure of executive compensation and move to reduce the legal burdens facing smaller companies.
In an address at the New York Stock Exchange billed as a statement of his vision for the future of capital markets, SEC Chair Paul Atkins also previewed major themes in the agency's deregulatory policy agenda. READ MORE
How Does Your Salary Compare to Others in Your Industry? Find Out Where You Stand
Many people think their pay is “average,” but when you stack your salary next to people with a similar title, even in other industries, you might be in for a surprise.
Most employers set salaries based on industry trends, job title, region, and the specific skills needed. Knowing exactly where you stand, and why, is the first step to boosting your pay. Let’s see what the numbers say in 2025. READ MORE
2026 Proxy Season: A Look Ahead to Executive Compensation Issues and Considerations
As the 2026 proxy season approaches, public companies and their boards are navigating a rapidly evolving executive compensation landscape. Amidst new regulatory scrutiny, shifting investor expectations, and ongoing debate over performance metrics and disclosure practices, early preparation is crucial to mitigate potential challenges and proactively manage compensation matters through effective proxy disclosures, well-executed shareholder engagement, and informed compensation committee actions. READ MORE