Long-term incentive (LTI) design is becoming increasingly complex as organizations face shifting macroeconomic conditions. Companies are tasked with incorporating ESG metrics, managing relative performance awards, and setting meaningful goals amidst market volatility.

This session will explore the latest trends in LTI vehicles, metrics, and structures, offering actionable strategies for adapting LTI plans to meet current and future challenges.

KEY LEARNING POINTS:

• Explore recent trends in LTI design, with a focus on the growing importance of ESG metrics and relative performance awards.
• Learn effective strategies for setting performance goals in an unpredictable economic environment.
• Understand how emerging trends are shaping the structure and impact of long-term incentive plans.

GEO’s Global Share Plans Ranking Project is the first of its kind, offering a country-level snapshot of the appetite, support, and provision of employee share ownership - and now includes insights from even more countries!

With insights from senior equity compensation issuers and service providers across a growing number of countries, this expanded report paints the bigger picture of employee equity worldwide. This session will dive into key report highlights, uncovering the countries leading the charge in employee equity adoption as well as those with untapped potential.

KEY LEARNINGS:

        • Explore key findings, including emerging trends and barriers to implementing share plans
        • Learn how to leverage the report to strategically extend plans into new countries or boost participation in your current regions
        • Discover actionable insights to enhance your global equity strategies

This session is designed to introduce stock plan administrators to the key principles of share-based compensation accounting, equipping them with the foundational knowledge necessary to support financial reporting teams and ensure compliance with IFRS 2 and ASC 718.

While deep accounting expertise isn't required, understanding the intersection between stock plan administration and financial reporting will enable smoother collaboration and more efficient processes.

KEY LEARNING POINTS:

• Learn how stock plan data feeds into financial reporting and why its accuracy is essential for compliance with accounting standards.
• Gain insight into grant date fair value, valuation models, amortization methods (graded vs. straight-line), and how they impact financial statements.
• Explore how performance awards, forfeiture rates, and termination processing affect both stock plan administration and financial reporting, and understand the differences between IFRS 2 and ASC 718.

As Boards of Directors strive to refine the goal-setting process for short-term and long-term incentive programs, many are turning to advanced financial modeling techniques like Monte Carlo simulation.

In this session, explore how heightened macroeconomic volatility over the past five years has reshaped goal-setting practices and delve into the processes companies use to set and communicate performance goals effectively.

KEY LEARNING POINTS:

• Understand how recent economic instability has influenced goal-setting methodologies for incentive programs.
• Discover best practices for setting and communicating performance goals in alignment with organizational objectives.
• Learn how Monte Carlo simulations can provide actionable data for evaluating performance metrics and optimizing incentive payouts.

As remote and location-independent work continues to rise, managing tax and social security implications for employees working in different countries presents unique challenges for both employers and employees.

This session will explore how location-independent workers impact the tax and social security sourcing for equity-based compensation and how companies can navigate these complexities.

KEY LEARNING POINTS:

• Understand the tax and social security challenges faced by location-independent workers and how they affect equity compensation.
• Learn about the impact of vesting periods on tax sourcing and the administrative burdens for both issuers and employees.
• Explore the solutions companies are implementing in response to these challenges within the EU and OECD framework.