Advancing the Dialogue: When Do Performance Options Make Sense?

Advancing the Dialogue: When Do Performance Options Make Sense?Zoom inDownload PDF

The evidence to date does not suggest a significant shift to performance-contingent stock options, despite the pressure for companies to enhance the appearance of having “performance-based” pay. Yet there are circumstances where this vehicle may make good sense, and in this article we outline the benefits and risks of performance options, and when they might be considered as part of an overall pay strategy. Read the entire article (PDF) written by Greg Arnold and Todd Sirras.