Products and Services

Compensation Services

Compensation plans
The design, valuation and reporting of deferred compensation programs are facing an unprecedented level of scrutiny and disclosure standards, the impact of which extends to investor relations, corporate governance and recruiting. Our professionals apply rigor, discipline and objectivity to develop innovative strategies and plan designs to help ensure corporate deferred compensation programs and their valuation methodologies are solid.

FAS 123R Accounting and Forecasting
Our approach to FAS 123R accounting and forecasting has drawn high compliments from employers and auditors alike. We provide the full spectrum of services related to the new rules, including expense attribution and forfeiture true-up, deferred tax accounting and APIC pool reconciliation, and equity and earnings-per-share dilution analysis. We also assist in providing auditable documentation and clear footnote disclosures.

Equity Compensation Valuation
Our unique mix of actuarial and financial systems specialists have been serving equity compensation plan sponsors several years before FAS 123R came to light. We are well versed in all accepted methods of valuation, including Black-Scholes, lattice and various simulation-based techniques, and use sophisticated technology to run powerful and efficient illustrations for selecting models, analyzing sensitivities and setting assumptions.

Proxy Disclosure Services
Recent updates to the proxy disclosure rules require far more information than ever before. Our professionals offer objective and independent counsel in developing valuation-related disclosures.





John Lowell, ASA


Vice President
Compensation and Benefit Strategies
404-279-4815
CBS-Deferred-Compensation-409A@jpmorgan.com


 
 

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