This is a foundational course providing a comprehensive framework for finance professionals to effectively contribute to designing and managing executive compensation programs. Pay for Performance Alignment, IRC Section 162(m), and FASB Topic 718 are explained.

Learning Objectives
  • Discuss the different elements of executive compensation
  • Identify short-term  and long-term performance measures, explaining their alignment
  • Articulate Topic 718 standard for equity compensation expensing
  • Articulate and optimize 162(m) requirements to business objectives
Last updated/reviewed: March 23, 2024
11 Reviews (40 ratings)

Reviews

5
Anonymous Author
This course provided a comprehensive overview of executive compensation plans. Great supporting materials provided by the facilitator will continue to serve as a valuable reference. I particularly enjoyed the refresher on internal and external factors to consider when creating an effective total rewards program for executives.
4
Anonymous Author
This course introduced many important topics for me which were well organized by the instructor's lesson plan. The instructor's tone could be perked up a bit to make the course more engaging.
2
Anonymous Author
Exam was somewhat outside of material taught. Very dry, poor presentation, simply read their notes in an incredibly dry way with no additional, ad lib commentary or color.
4
Member's Profile
The presentation was largely monotone. This made identifying the most important points difficult and the test unnecessarily difficult.
4
Member's Profile
Solid information. Delivery could have been faster, but the lessons were very clear.
Anonymous Author
not very descriptive examples, presenter could use more presentation seasoning.
2
Anonymous Author
Delivery of the information made it tough to focus and retain information.
Anonymous Author
Good material but monotone delivery makes it difficult to focus.
3
Anonymous Author
Very helpful in understanding effects of Executive Compensation.
3
Anonymous Author
Good content; dry presentation.
5
Anonymous Author
Very thorough overview.
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Prerequisites
Course Complexity: Intermediate

Prerequisite: Exposure to employee compensation plans and participants should have some understanding of executive compensation.  No preparation is required, but participants are encouraged to familiarize themselves with Summary Compensation Table disclosures in Proxy Statements, Topic 178 and Section 162(m) as promulgated from their respective issuing authorities.

Advanced Preparation: None

 

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  1:06PREVIEW: Introduction to Executive Compensation Plans
Components and Process
  Compensation Components24:09
  Compensation Process3:47
Factors and Alignment
  Internal Factors7:38
  External Factors13:31
  Alignment 11:23
Conslusion
  Summary and Conclusion 3:16
SUPPORTING MATERIALS
  Slides: Executive CompensationPDF
  Executive Compensation Glossary/IndexPDF
REVIEW & TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam