This is a just a quick note that proposed Treasury regulations were issued under Section 162(m) that reverses a series of private letter rulings previously granted to UPREITs. Under the proposed Treasury regulations, the $1mm deduction limitation under Section 162(m)
C-Suite Compensation Center
The C-Suite Compensation Center, published by Hunton Andrews Kurth LLP, focuses on executive compensation strategies and related legal considerations. It covers topics such as compensation design for key employees and founders, tax efficiency, employment law implications, and the integration of diversity, equity, and inclusion (D&I) initiatives into executive pay structures. The blog also addresses regulatory and disclosure issues related to executive compensation, including SEC rules and proxy advisory firm regulations. It provides insights on aligning compensation with corporate governance, human capital management, and shareholder interests, particularly in publicly traded companies.
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Compensation Considerations for the Upcoming 2020 Proxy Season
The purpose of this Post is to help issuers prepare for the upcoming 2020 proxy season by providing a non-exhaustive list of certain compensatory issues/topics to consider. To that end (listed in no particular order):
ADOPT AN ANNUAL GRANT POLICY…
Considering an ESPP this Upcoming Proxy Season?
If an issuer is looking for a primer or introductory course on Employee Stock Purchase Plans (“ESPPs”), then check out the detailed slide deck that our David Branham put together for our monthly webinar series. The slide deck is…
Tip of the Week: Design Certain Compensatory Loans to be at Least Partially Recourse
It is common for a key employee to be offered an opportunity to purchase equity of the employer. Often the key employee can personally finance such purchase. And sometimes the employer will help the key employee finance the purchase by…
Stock Ownership Policies & Clawback Policies: Design Pointers
Compensation governance is a front-and-center topic with a continued focus on stock ownership and clawback policies (in part due to the voting guidelines of institutional investors, proxy advisory firms and the Dodd-Frank Act). At 10:00 am Central on Thursday, October…
Game of Inches: An Idea to Increase Shareholder Value by Destroying ISO Status for Terminated Employees
The purpose of this post is to discuss whether incentive stock option (“ISO”) awards should be designed to destroy ISO treatment with respect to terminated employees, thereby preserving the compensatory deduction to the corporation and increasing shareholder value.…
Multi-Disciplinary Facets to Net Withholding: It Ain’t Boring
As a follow-on to last month’s webinar, please join us this Thursday (July 11, 2019) for our FREE webinar entitled “Multi-Disciplinary Facets to Net Withholding: It Ain’t Boring“. The purpose of this presentation is to discuss administrative…
Increasing the Longevity of the Equity Plan’s Share Reserve
Please join us tomorrow morning at 10:00 Central for our free monthly webinar series. Tomorrow’s topic, “Tips to Increase the Longevity of the Equity Plan’s Share Reserve,” will discuss ideas on how a publicly-traded company can lengthen the longevity of its…
Webinar: Golden Parachutes & 280G: Design Pointers on How to Win
Just a quick reminder that this Thursday (March 14, 2019) we are hosting our monthly webinar program and the discussion topic is “Golden Parachutes & 280G: Design Pointers on How to Win.” Our discussion will include: (i) an explanation…
Compensatory Action Items to Consider this Proxy Season
The purpose of this post is to highlight compensatory action items that publicly-traded issuers should consider this proxy season. Such considerations include:
- Chase the Say-on-Pay Vote. The most common reason for a negative recommendation from ISS is a perceived pay-for-performance disconnect within the compensation
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