“Impact of Non-GAAP Earnings and Adjustments on Incentive Plan Payouts: Heightened Scrutiny Ahead?” from Pay Governance identifies commonly used executive incentive compensation non-GAAP adjustments; explains why non-GAAP adjustments used for incentive compensation and financial reporting purposes may differ; and provides good guidance on do’s to consider and don’ts to avoid for those companies using or planning to use such adjustments. The piece also provides a summary of ISS’s and Glass Lewis’s views and disclosure expectations.