Compensation Advisory Studio

LTI / Equity

Five-tier eligibility framework with vehicle mix, grant sizing, vesting, and dilution view.

What this analysis does

Design the LTI program — eligibility tiers, target grant sizing, vehicle mix (PSU / RSU / option), vesting, refresh policy, and aggregate dilution forecast.

Required data

Approved philosophy, peer LTI prevalence + median mix (Executive Comp · LTI Prevalence), share-pool availability, dilution policy.

Key outputs

Per-tier population, vehicle mix, target grant value, vesting schedule, annual aggregate grant cost.

Data caveats

LTI target values shown are at-grant; expected realized value depends on stock-price performance and PSU outcomes. Both views matter — show both in the proxy.

Advisor takeaway

Five-tier structure is sensible. PSU heavy at top (60% at E3), shifting to RSU-only at Tier 4-5 matches peer practice. Tier 5 ($35K discretionary) is the biggest opportunity to right-size — consider lifting hot-skill grants.

Next recommended action

Open Pay Mix to validate that LTI shares hit philosophy targets at each level.

Eligibility tiers
5
Total population
208
Annual grant value
$32.98M
at target
Top-tier grant
$3.20M
Tier 1 — Top exec
Tier 1 — Top exec
Levels: E3 · 2 employees
$3.20M
target grant value
Vehicle mix
60% PSU / 40% RSU
Vesting
PSU 3-yr cliff (perf); RSU 4-yr ratable
Annual envelope
$6.40M
Tier 2 — Senior exec
Levels: E1-E2 · 12 employees
$850K
target grant value
Vehicle mix
50% PSU / 50% RSU
Vesting
PSU 3-yr cliff; RSU 4-yr ratable
Annual envelope
$10.20M
Tier 3 — Director
Levels: M6 · 38 employees
$220K
target grant value
Vehicle mix
30% PSU / 70% RSU
Vesting
4-yr ratable (annual cliff yr 1)
Annual envelope
$8.36M
Tier 4 — Manager
Levels: M5 · 64 employees
$75K
target grant value
Vehicle mix
100% RSU
Vesting
4-yr ratable
Annual envelope
$4.80M
Tier 5 — IC / hot skill
Levels: P5-P6 · 92 employees
$35K
target grant value
Vehicle mix
100% RSU (discretionary)
Vesting
4-yr ratable
Annual envelope
$3.22M
Advisor takeaway
Medium
What we found

Annual grant value at target is $19.5M (back-of-envelope). PSU-heavy at top tier reflects peer-set norm. Tier 5 (P5-P6 hot-skill grants) is the lever with the most opportunity — currently $35K target is below market for senior engineers.

Why it matters

If LTI is the retention lever for middle career levels (as Pay Mix flagged), Tier 5 under-sizing is the proximate cause. Right-size to $50-75K for hot-skill roles.

Recommended action

(1) Lift Tier 5 hot-skill target from $35K to $55K (covers ~30 roles, $600K incremental annual). (2) Hold all other tiers steady. (3) Refresh PSU goal-setting for the FY plan.

Risks

Dilution. Even a modest Tier 5 lift expands burn rate. Run the dilution forecast at 1.5%, 2.0%, 2.5% to find the comp-committee comfort zone.

Questions to ask the client
  • What's the comp committee's current burn-rate ceiling?
  • Is the Tier 5 'discretionary' label working, or should it become a formal eligibility tier?
Data caveats

Target values are at-grant. Realized PSU value at 0% performance is $0; at max it can be 200% of target. Show both in the proxy.

Suggested next module

Open LTI Prevalence (Executive Compensation) to compare vehicle-mix vs peer practice.