One of my favorite conventions is ‘TODO(username): some comment’. This lets attribution survive merges and commits and lets you search for all of someone’s comments using a grep.
// TODO: <the name of some ticket>: <what needs to happen here>
e.g.
// TODO: IOS-42: Vogon construction fleet will need names to be added to this poetry reading room struct
I've not felt my name is all that important for a TODO, as the ticket itself may be taken up by someone else… AFAICT they never have been, but they could have been.