Vident Partners provides vetted benefits and compensation expert witnesses for cases involving pay equity, Equal Pay Act claims, executive compensation, severance and change-in-control payments, deferred compensation and clawbacks. Request a referral today.
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A benefits and compensation expert decides how pay and benefits were actually set, whether that process was consistent, and what a pay arrangement means under the rules that tax and disclose it. The cases run from an equal pay suit over a few thousand dollars to a dispute over an executive's severance. This page covers pay structure and executive pay practice. Retirement plan fiduciary claims belong to a pensions expert, statistical modeling to a statistician, and lost future earnings to an economist.
The Equal Pay Act bars paying employees of opposite sexes at different rates, within an establishment, for equal work on jobs requiring equal skill, effort and responsibility under similar working conditions 1. The employer may show the difference rests on a seniority system, a merit system, a system measuring production, or a factor other than sex 1. EEOC regulations say the jobs need only be substantially equal, and that job content controls, not job titles 2.
So the expert does two things. First, compare the actual work: duties, reporting lines, skill and working conditions, using job descriptions, compensation surveys and how people spent their time. Second, test the employer's stated reasons. Was there a real pay structure with grades and ranges? Did managers follow it? Was starting pay set from prior salary or by negotiation? Was merit documented at the time?
Pay structure testimony often pairs with regression. The Supreme Court in Bazemore v. Friday said a regression that leaves out some measurable variables can still prove a case, and that omissions normally go to weight 3. A compensation expert helps decide which variables mean something in that pay system, such as grade, tenure or location, and which may themselves carry the problem.
Executive agreements are drafted around tax rules, and disputes often come back to them.
The expert reads the employment agreement, plan documents, board and committee minutes, consultant reports and peer group data, then says whether the award followed the plan and what was customary for a company of that size and sector.
Clawback disputes have moved from negotiation to rule. Exchange-listed companies must adopt and comply with a written policy to recover erroneously awarded incentive-based compensation when an accounting restatement is required, reaching back three completed fiscal years 7. The expert may compute what the pay would have been on the restated numbers, which often needs accounting input, and how the metric worked in the plan.
Disclosure rules may also shift. In May 2026, the SEC proposed expanding non-accelerated filer status, with those filers subject to essentially the same requirements and accommodations now applied to smaller reporting and emerging growth companies 8. A proposal is not a rule, so the expert reads the version in force for the proxy at issue. Proxy statements are useful evidence either way, because they show what the company told investors about how pay was set.
Compensation is not a licensed field. For employee pay and equity, look for a senior compensation leader or consultant who has built pay structures and run pay audits. WorldatWork's Certified Compensation Professional is one credential to look for. For executive pay, look for a compensation consultant who has advised board committees, or a tax or benefits professional who has drafted and reviewed these arrangements. Legal meaning stays with the court, and the expert speaks to practice, structure and numbers. A statistician handles the model, and an economist computes the loss.
For taxable years beginning after December 31, 2026, the covered employees subject to the $1,000,000 deduction limit at public companies add the 5 highest compensated employees beyond those already covered.
Case Types
Equal Pay Act and pay discrimination claims
Pay structure and pay audit disputes
Executive severance and change-in-control disputes
Bonus, commission and incentive plan disputes
Deferred compensation and Section 409A failures
Clawback of incentive pay after a restatement
Equity award and stock option disputes
Employee benefit plan design and misclassification disputes
Qualifications
Related Specialties
FAQ
Compensation is not a licensed field. For employee pay, look for someone who has built pay structures and run audits. For executive pay, look for a consultant who has advised compensation committees, or a tax or benefits professional who has drafted these agreements. WorldatWork's Certified Compensation Professional is one credential to look for.
That employees of opposite sexes in an establishment received different rates for equal work requiring equal skill, effort and responsibility under similar conditions. The employer may then show a seniority system, merit system, production system or factor other than sex. EEOC regulations look to job content, not titles.
It can be evidence. Bazemore v. Friday says a regression that leaves out some measurable variables can still prove a case. Which variables are legitimate is often the core dispute, since a factor such as job grade may itself reflect the problem. A statistician builds the model and a compensation expert explains the pay system.
For taxable years beginning after December 31, 2026, covered employees add the 5 highest compensated employees beyond those already covered. The $1,000,000 limit on deductible remuneration stays. An expert reviewing pay for those years should confirm who is covered under the statute and any regulations.
Under the listing standards rule at 17 CFR 240.10D-1, an accounting restatement due to material noncompliance with financial reporting requirements. The company must recover erroneously awarded incentive-based pay received during the prior three completed fiscal years. Plans and contracts may add more.
In general, compensation expert fees are determined by the expert themselves, based on a variety of criteria. Among those criteria are professional experience, forensic experience, industry certifications, academic qualifications, and publications. Vident does have some influence over expert fees by comparing experts within a specialty, but ultimately it is a personal decision by the expert.
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