Employee benefits and compensation management lie at the heart of a thriving organization. As the business landscape evolves and employee expectations continue to shift, it's essential for companies ...

Since FASB Statement no. 123(R) began requiring companies to recognize an expense equal to the grant-date fair value of options awarded as compensation, there has been a significant change in ...

As a key driver of employee satisfaction, a thoughtful compensation plan designed with the help of a trusted adviser allows employers to attract and retain top talent. Processing Content Now, if my ...

I RC section 162(a)(1) allows companies to deduct from income a reasonable allowance for salaries or other compensation for services actually rendered. Determining whether the compensation paid to a ...

Employee stock options are a form of equity compensation that companies may offer to their employees. They are often granted as an incentive to motivate and retain employees, align their interests ...

Compensation continues to be one of the most important aspects of any successful workplace, and emerging trends around pay transparency and salary increases are shedding light on what the future holds ...

H.R.1—the One Big Beautiful Bill Act (OBBBA)—contains several provisions that directly affect employer-provided benefit programs, primarily health and welfare programs. Beginning in 2026, the amount ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...