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Implementing noncompete clauses

Although the case study reviewed in this article is taken from the insurance industry, the tips provided on noncompete and nonsolicitation agreements are relevant to anyone dealing with the issue. (Rough Notes, May 2009, 2 pages) More  | Article 

Leadership experience at Adobe

Adobe's innovative leadership training program -- ALE (Adobe Leadership Experience) -- has increased placement of internal candidates into executive positions, this article reports. It describes the three phases of the company's program. (T+D, May 2009, 5 pages) More  | Article 

Fray on pay: Battle over executive compensation

Tensions related to executive compensation have been exacerbated by the economic downturn, this article says, and may result in reforms that have both positive and negative consequences. (CFO Magazine, June 2009, 4 pages) More  | Article 

Correcting certain Section 409A violations

"...This article discusses the new [Section 409A] correction procedures in detail. In addition, the article addresses the action steps employers should consider in response to the new procedures." (Tax Management Compensation Planning Journal, June 5, 2009, 15 pages) More  | Article 

Executive compensation: What's reasonable?

The importance of performance standards in executive pay is underscored in this article, which reminds readers that requirements established by Section 162(m) apply to private and public companies, as well as to compensation amounts under $1 million. (Journal of Accountancy, June 2009, 6 pages) More  | Article 

Holistic pay modeling

"...A holistic, or dynamic, pay analysis can model how the individual elements of complex executive compensation programs will behave singly and cumulatively, during the short- and long-term, for a wide range of stock prices and ... outcomes." (WorldatWork Journal, Second quarter 2009, 10 pages) More  | Article 

Designing an executive pay 'repayment' policy

A board of directors must address several key questions when designing policies on the repayment of executive compensation, this article explains. It reviews scope of coverage issues, time limits and enforcement procedures. (Internal only, Frederic W. Cook & Co., Inc., May 19, 2009, 5 pages) More  | Article 

Nonprofits: Are you ready for more accountability?

Nonprofits need to review their governance policies to meet increased regulatory and public scrutiny. This article describes the increased transparency requirements of IRS Form 990 and lists questions to help nonprofits identify transparency issues. (Healthcare Executive, May/June 2009, 3 pages) More  | Article 

Public service board responsibilities

Public service organizations that were larger in size or had larger boards of directors were more likely to adopt accountability practices inspired or mandated by the Sarbanes-Oxley Act, according to this review of an Urban Institute report. (Public Administration Review, May/June 2009, 5 pages) More  | Article 

Expected life after SAB 107 and SAB 110

"The objective of this article is to propose alternative approaches to estimating the expected term of employee stock options for companies that have previously relied on the safe harbor rule." (The CPA Journal, May 1, 2009, 6 pages) More  | Article 

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