COVID-19: Incentive Compensation Design in a Shifting Landscape

In addition to the disruption caused by the coronavirus (COVID-19) pandemic, there have been a number of other significant developments over the past few years and in recent months that may impact incentive compensation program design. This memorandum gives an overview of these changes and how they have begun a gradual shift in the incentive compensation landscape, and provides both near- and long-term considerations, for companies that are or may wish to revise their incentive compensation programs in light of this changing landscape.