Bertha Masuda is a partner of Compensation Advisory Partners LLC (CAP) in Los Angeles. She has over 20 years of experience advising Boards and top management on compensation strategy, benchmarking, planning, incentive plan design and implementation. She has worked with companies across a broad range of industries, and with companies in various stages of development, with a specialization in growth and mid-cap companies. Bertha works with both privately held and publicly traded businesses to develop compensation strategies and incentive programs that are aligned with business strategy and financial goals. Bertha is a speaker at national compensation conferences for organizations such as WorldatWork and the National Association of Stock Plan Professionals. She has been quoted in a variety of publications, and has co-authored several published articles regarding the use of equity incentives in publicly traded and privately held companies, and how to best communicate such programs to executives. Prior to joining CAP, Bertha was a co-founder and partner of Vivient Consulting LLC, a boutique executive compensation consulting firm, for sixteen years. Prior to that, she was a principal at Mercer’s Human Capital business which she joined through the acquisition of SCA Consulting. In addition, she worked at Gemini Consulting and Ernst & Young. Bertha holds an M.B.A. from the Wharton School of the University of Pennsylvania and a B.S. in Business Administration from the University of California at Berkeley, where she graduated with honors. She is a Certified Public Accountant (inactive) and a Certified Executive Compensation Professional, as designated by WorldatWork.