Advantages and Disadvantages of Commonly Used Equity Awards in the REIT Industry 26 Vesting, Acceleration and CiC 27 Section 162(m) 28 Section 409A 30 Section 83(b) Elections 32 Problematic Equity Plan Provisions 34 Evergreen Plans 34 Excessive Share Reservations 34 Liberal Share Recycling 34 Single-Trigger CiC Provisions 34 Governance Matters and Proxy Advisory Firms 35 Proxy Advisory Firms 35 Pay-For-Performance Alignment 35 Transparency 35 Board Compensation 36 Incentive Compensation Clawback Rules 36 Hedging and Pledging Policies 37 Equity Ownership Guidelines 37 SEC Filings 38 Form S-8 38 Item 5.02(e) of Form 8-K 39 Proxy Statements 41 Determination of Named Executive Officers 41 Disclosure Requirements 41 Pay-Versus-Performance 47 Stockholder Approval of Equity Plans and Approval of Material Amendments to Equity Plans 54 Pay Ratio Disclosure 56 Stockholder Advisory Votes on Executive Compensation 57 Section 16 63 General 63 Disclosure Requirements 63 Section 16(b) and Rule 16b-3 64 Contributors 65 2024 Guide to REIT Executive Compensation | II
RkJQdWJsaXNoZXIy NTU5OTQ5