This report details key trends for equity plans based on the 2018 proxy season.
- Shareholder-friendly plan features are gaining traction year over year.
- The repeal of section 162(m) is having a dramatic impact on equity plan proposals.
- Specific aspects of plans may lead to higher levels of shareholder opposition.
- The pharmaceuticals and technology industries tend to grant the most equity.
- Equity grants in real estate and utilities industries are concentrated at the executive level, but their median dilution level is low.