The Advisors' Blog

This blog features wisdom from respected compensation consultants and lawyers

December 9, 2020

Covid-19 Pay Adjustments: Factors to Help Determine Most Appropriate Actions

– Lynn Jokela

We’ve blogged before about different reports summarizing Covid-19 related pay actions.  As companies take different actions that range from adjusting metrics to shortening or extending performance periods for outstanding incentive awards, a Mercer memo provides a list of factors to help determine when it’s most appropriate to take different actions.  The memo includes a tabular summary of factors to help determine when it’s most appropriate to take various actions relating to annual and long-term incentive awards ending in 2020 and for actions relating to incentive awards ending after 2020.

The memo can serve as a helpful guide for compensation committees considering potential actions.  In addition to listing factors to help make determinations about potential pay actions, the memo includes a reminder of necessary action steps, including consideration of regulatory implications, potential proxy advisor reactions and considerations relating to shareholder engagement.