At Your Discretion

When and how should directors adjust executive incentive payouts?

The coronavirus pandemic gave the global economy an unprecedented shock that has raised the stakes for one of the compensation committee’s most challenging tasks — determining when and how to apply discretion to adjust executives’ incentive pay for circumstances outside their control.

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About the Author(s)

Greg Arnold

Greg Arnold is a managing director of Semler Brossy.


Mark Emanuel

Mark Emanuel is a managing director of Semler Brossy.


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