Certification Seminar T11
Fundamentals of Equity-based Rewards
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Course
Overview This intermediate-level course is specifically designed to be an introduction to the use of equity-based rewards to attract, retain and motivate employees. The course focuses on common equity practices, basic terminology and the use of equity within the total rewards package
Who Should
Attend What You Will Learn |
Equity
and Total Rewards
Begins the discussion with an overview of the role of equity in
the total rewards package, common terms, the evolution of
equity-based rewards and reasons why they are used.
- The total rewards model
- Equity and total rewards
-
Equity-based rewards
- Compensation
- Benefit plans
- Equity terminology
- Evolution of equity-based rewards
- Why is equity used to reward?
Legal,
Tax and Accounting Issues
Turns to the legal, tax and accounting issues affecting
equity-based rewards, including legislation, governmental
agencies, tax implications and financial statements.
- Impact of legislation on equity-based reward programs
- Governing agencies
- Internal Revenue Code
- Forms of taxation
- Accounting basics
- Accounting for equity-based rewards
Equity-Based Compensation
Focuses on equity-based rewards that are generally considered
compensation, including stock options and stock awards.
-
Overview of stock options
- Incentive stock options
- Nonqualified stock options
- Stock
awards
- Performance shares
- Restricted stock
Stock
Alternatives
Continues the discussion of equity-based compensation in terms
of stock alternatives.
- Stock
alternatives
- Stock appreciation rights
- Phantom stock
- Performance unit plans
- Relative use of equity compensation
The Use
of Equity in Benefits Plans
Focuses on equity-based rewards that are generally considered
employee benefits and the characteristics, uses and practices
associated with these reward plans.
- Equity benefits plans
- Employee stock purchase plans
- Defined contribution plans
Equity
Plan Design
Examines design issues affecting several plans, with a focus on
stock option plan design.
- The total rewards design process
- Equity-based reward plan design
- Plan selection
- Stock option plan design
- ESPP design
- ESOP design
- Comparison of equity-based reward programs
Administration and Communication
Is a review of administration and communication considerations,
including valuation of stock options and effective communication
of equity-based reward programs to ensure employee
understanding.
-
Administration
- Record keeping
- Reporting
- In-house administration
- Outsourcing
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Communication
- Employee understanding
- What to communicate
- Sample forms and communications
Challenges in Equity Rewards
Concludes the course with a look at some of the challenges
facing the HR professional in the design and implementation of
equity-based reward programs.
- Stocks always rise, don’t they?
- What are underwater options?
- Alternatives for underwater options
- Proactive approaches
- Multinational considerations
- Attraction and retention
- Effect of external and internal factors on stock option practices
PEBA members: $950
WAW members: $1080
Nonmembers: $1,585