This PwC publication is intended to help management and the board of directors of public companies prepare for the annual meeting of shareholders. It contains example questions on topics that may be top-of-mind for shareholders, along with background information and suggested actions for management’s consideration.
The accounting and reporting guidance around benefits and compensation continues to evolve. In an effort to keep you apprised of the on-going changes and updates, we are pleased to invite you to join us for our quarterly webcast series, designed for corporate financial reporting and HR executives. PwC specialists will provide their perspectives on emerging accounting, regulatory and market developments within the incentive compensation and employee benefits arena.
PwC has produced this document to assist management teams in identifying and understanding the SEC staff's current focus areas for stock compensation. We have highlighted the areas where registrants received the most comments from the SEC staff and have provided relevant examples of recent comment letters to aid preparers in ensuring their disclosures are robust and consistent with the relevant accounting or reporting guidance for stock compensation.
The consolidation in the healthcare industry is creating new and bigger HR related challenges. As health systems redefine their brands and clarify their strategies in this time of convergence, hospital executives have new struggles to conquer, from evaluating merger candidates to integrating them (including the nuances of integrating physician practices), to delivering meaningful benefits in cost effective ways.
Succession planning done right sets the growth course. It aligns with talent processes, mends gaps and develops future leaders for success. But too often, it doesn’t get the attention it deserves unless a crisis forces it on the agenda. True planning for the workforce of the future, for the success of the future—means addressing succession planning today.
In the entertainment and media industry, the business necessity is that talent must be flexible and mobile, crossing borders seamlessly to get the job done. This article is intended to provide a non-exhaustive, broad summary of only some of the many tax and related policy challenges that may arise.
HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on the continually changing HR landscape and what organizations need to do to take control of today’s opportunities and tomorrow’s decisions.
Watch this webcast where we provide a summary of the new rules; discuss issues such as the effect of the inclusion of a global workforce and valuation of retirement and incentive compensation plans; and provide some suggestions for how the SEC's proposed flexibility can be made to work for your company through the use of statistical sampling.
The Digital IQ survey shows that within top performing companies, the CIO and other C-suite executives consistently talk about how technology can power strategic business goals. Ongoing “digital conversations” among the C-suite should also focus on the talent strategies needed to harness those technologies—and include the CHRO, who is often missing from these C-suite conversations.
Watch our quarterly webcast designed for corporate financial reporting and HR executives. PwC specialists provide their perspectives on emerging accounting, regulatory and market developments within the incentive compensation and employee benefits arena.
PwC is pleased to share with you our Stock Compensation 2013 Assumption and Disclosure Survey. This survey presents our analysis of the 2012 year-end assumptions and disclosures for Mature and High Tech/Emerging companies.
PwC is pleased to share with you our Pension/OPEB 2013 Assumption and Disclosure Survey which presents our analysis of the 2012 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60.
The people aspects of integration cannot be managed in a silo apart from the rest of the effort. Aligning human capital with the integration strategy is a critical success factor for delivering deal value.
As healthcare systems face increasing challenges related to implementation of the Affordable Care Act, talent will be a large focus to keep expenditures low and productivity high. HR will need to work to engage and retain their key employees – high performers and those within pivotal roles – to help brace for these changes.
Please watch this next installment of the PwC Saratoga Webcast Series where we share insights and current trends for structuring an impactful employee engagement program, and explain how leading companies are most effectively utilizing their employee opinion data.
As the US economy recovers from recession, organizations are experiencing several positive outcomes. For example, employee productivity has increased for the first time in five years, and hiring is trending upward.
Please watch this discussion on the findings of our newly released 2013 Health and Well-being Touchstone Survey. We share summary data on medical and prescription drug plan design, costs, COBRA rates, wellness and disease management programs, work-life programs, fringe benefits, future healthcare strategies, retirement benefits, and health reform.
The Obama Administration has announced that there will be an additional year before the mandatory employer and insurer reporting requirements under the Affordable Care Act (ACA) begin, and, accordingly, a one-year delay in enforcement of the employer mandate until 2015.
This PDP Live Webcast provides an overview of current developments related to Defined Benefit, Defined Contribution, and Health & Welfare employee benefit plans. Members of PwC's assurance practice provide insight on the increased regulatory focus from the PCAOB and Department of Labor that may affect employee benefit plans -- including topics related to investment accounting / valuation, service organization controls and other compliance issues.
Supreme Court’s holding that Sec 3 of Defense of Marriage Act is unconstitutional, employers should review their retirement, health & welfare benefit plans. This HRS Insight highlights some of the implications for employer-sponsored plans.
Good facilities integration looks beyond the usual cost saving opportunities. The impact facilities consolidations and workplace changes can have on employee culture and productivity should not be underestimated. Decisions to outsource or centralize operations should be considered prior to adopting a facilities consolidation plan.
In this webcast, PwC Saratoga discussed leading practices in survey design and analysis that measure the impact of successful on-boarding and assimilation that drive more committed and ultimately engaged employees.
PwC is pleased to announce the availability of our 2013 Health and Well-being Touchstone Survey. The 2013 survey data contains detailed benefits information provided by approximately 1,100 participating companies in 35 different industries across the nation.
Given the accounting method typically used by companies to report the effects of plan changes, several have made a discretionary change in how they account for their pension plans to increase the transparency of their accounting and improve their financial reporting.
HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on Total Rewards, and delve into the challenges employers face of getting their employees' "total rewards" packages right.
Human Resource (HR) departments are implementing global mobility programs designed to manage complex international relocations. However, the activities of individuals in foreign locations can create a variety of both individual and corporate level tax issues for the enterprise, depending upon the circumstances.
PwC recently convened several roundtables of employers in New York, Chicago, and Atlanta to discuss health coverage at this pivotal moment. This thought leadership article highlights the conversations and results of the related survey.
Responding to concerns regarding the poor funding levels of many defined benefit multiemployer pension plans, as well as the lack of information on these plans in financial filings, the Financial Accounting Standards Board (FASB) issued a final standard significantly revising the disclosure requirements for participating employers.
HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on HR Transaction Effectiveness, and delve into what it takes to effectively navigate the maze of critical talent-based decisions that can support deal success, shorten the time to close, and boost value.