“Years ago, compensation committees would have only focused on executive pay, not broader human capital topics," Reilly explained. "We now see an increased prevalence of oversight on succession planning, talent development and even culture.”

The executive compensation consultancy Pearl Meyer noted in a 2022 blog post that excise tax gross-up provisions are controversial among boards and have seen decreased use in change-in-control and severance plans since the 1990s.

"Most boards don't actually have a documented, well-laid-out CEO orientation or onboarding program," said Peter Thies, managing director with Pearl Meyer.

“That shift is not just cosmetic,” said Ryan Hourihan, a managing director at Pearl Meyer. “It reflects a deliberate effort to create flexibility in how directors are deployed across committees without compensation as a barrier.”

“We’re seeing that public walkback a little more overtly on the DEI side, but certainly it’s changing on the climate side, as well,” said Jannice Koors, senior managing director at executive compensation consulting firm Pearl Meyer.

“As our clients increase their focus on the strategic importance of human capital and talent management, we will build on Pearl Meyer’s longstanding strengths—enhancing our platform while preserving the deep expertise, independence, and client-centric approach that define our firm,” Traxler said.

“She’s on the creative side, whereas D’Amaro is more on the financial and parks side,” says Susan Sandlund... “In combination, it’s a pretty powerful team.”

“The main thing a firm would want to do is keep the team together that they’ve assembled,” Aalap Shah said. The provisions can also serve as “a deterrent” to competitors.

Compensation committee chairs saw retainers rise 29% from 2020 to 2025, according to a new report of 1,400 public companies from compensation consultancy Pearl Meyer and the National Association of Corporate Directors.

“The threats are escalating faster than the corporate security practices, and some of the companies are sort of finding themselves a little bit behind the curve,” said Aalap H. Shah, a managing director at Pearl Meyer.

Despite heightened fears for CEO safety and nationwide attention to the subject over the last year, most companies have not increased protocols across personal, home and cyber security, said Pearl Meyer compensation consultant Aalap Shah.

This disparity is expected to manifest at bonus time. Many "were way off with their estimates on financial performance," said Tim Dupuis, principal at compensation consultancy Pearl Meyer.