Glass Lewis’ “In-Depth” reports are a series of issue-specific primers intended to provide general background and context regarding the prevailing views of investors, academics, and regulators.

This report takes a comprehensive look at excise tax gross-ups within U.S. executive compensation, setting out the historical background and current market practice, and reviewing academic research on the topic. We look at gross-ups from the perspective of management, the board and investors, as well as providing an overview of Glass Lewis’ policy approach.

As always, we strongly encourage clients to contact Glass Lewis to provide feedback, input or engage with us in response to this paper.

Access Glass Lewis Special Reports:

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Clients can also email or your dedicated Client Services contact, and we’ll be happy to send you a copy of the report.