Alvarez & Marsal's (A&M’s) Compensation and Benefits Practice is pleased to share the results of its 2020/2021 Oil and Gas Exploration & Production (E&P) Compensation Report. This year, we partnered with Equilar, who added commentary on their research and observations regarding compensation trends across numerous industries.
Effective compensation programs are critical to attract, retain, and drive performance of executives. Companies should ensure that their executive compensation programs are aligned with the market throughout each potential phase of a company’s life cycle, including initial public offering (IPO), transaction/merger, steady state, and bankruptcy.
To understand compensation practices in the energy sector, specifically for Exploration & Production (E&P) companies, the Compensation and Benefits Practice of Alvarez & Marsal (A&M) examined the 2020 proxy statements of the largest E&P companies in the U.S.
This report reviews the value of CEO, CFO, and Board of Director compensation packages, annual and long-term incentive pay practices, CEO pay ratios, and the prevalence and value of change in control benefits to which these executives are entitled. We also address compensation arrangements at distressed E&P companies, as well as initial public offerings in the E&P sector.
A&M Benefits Reference Guide
December 11, 2025
Many of the limits that pertain to qualified retirement plans and benefit plans are set by the Internal Revenue Service (IRS) and are subject to cost-of-living adjustments. In 2026, employees will be able to increase their retirement savings and contributions to health savings accounts as a result of the increased limits. The IRS limits for 2026 are summarized in the table below along with certain important compliance deadlines.
Pharma in Focus: A Prescription for Thai Tax & Tariff Health
December 8, 2025
Alvarez & Marsal recently hosted an engaging and practical session tailored for tax, finance, and trade professionals in the pharmaceutical industry. This first edition of our Thailand Tax Talk: Industry Series explored how tax leaders in the pharma sector can respond to increasing regulatory pressure, operational complexity, and cross-border trade disruption.
Supreme Court Upholds Delhi High Court Ruling: Indian Subsidiary Does Not Automatically Constitute PE, and No Further Profit Attribution Is Warranted Once the Subsidiary Arm’s Length Remuneration Is Paid
December 5, 2025
The Supreme Court’s affirmation of the Delhi High Court ruling in the Progress Rail case provides important clarity on Permanent Establishment standards in India.
The decision reinforces key principles on control, core functions, agency thresholds, and profit attribution.
It further underscores that arm’s-length remuneration to Indian subsidiaries precludes additional attribution.
A significant development for multinational enterprises evaluating their India-linked operating models.
OBBBA and Qualified Small Business Stock: Bigger, Faster, Broader Section 1202 Benefits for PE, VC and Founders
December 4, 2025
Discover how the One Big Beautiful Bill Act (OBBBA) modernizes Section 1202 QSBS, offering earlier exclusions, higher caps, and broader eligibility for PE, VC, and founders.
