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equity compensation stock options restricted stock executive compensation rsu performance units say on pay compensation pay for performance restricted stock units performensation performance shares dan walter espp performance-based equity performance awards stock appreciation rights phantom stock sar performance equity employee ownership dodd-frank compensation and benefits communication glass lewis long-term incentives incentive compensation lti startup compensation kpi metrics performance management start-up psu p4p pre-ipo equity total rewards tsr iss employee stock purchase plan nqso incentive stock options irc 423 golden parachutes iso compensation trends dodd frank stock administration stock plans pay share scheme compensation cafe section 16 exequity bonuses base pay variable compensation insider trading wall street reform vesting deferred stock talent management goals dodd fran top 10 exercise price ceo pay calwback performance acclerated compensation corporate governance restricted units proxy voting financial reform shareholder voting performance share scheme share-based compensation say start-up equity performance-based stock founders stock equity no-lose zone share schemes performance-based compensation exit planning employee education employee training employee communication nceo shareholder approval plan expiration proxy access radford total shareholder return compensation communication initial public offering ipo equity coompensation start-up compensation 409a form 3 form 4 form 5 rule 144 merit increases sam reeve performance reviews short term incentives compensation planning long term incentives sti survey analysis performance appraisals compensation management cep worldatwork 2013 tecm golden decade irc 422 taxes entrepreneur ed hauder founders compensation repricing backdating 10b5-1 trading windows compliance black-out periods employee engagement total rewarrds perfiormance units goal attainment corporate performance relative tsr performance stock options nq non-qualified stock options nso premium priced stock options indexed stock options performance acceleration performance share schemes withholding tax trends equity sop human nature incentive program performance indicator r-tsr startup