Congress has been in a frenzy to try and get new tax legislation passed by Thanksgiving, and members of the House and Senate would presumably rather be enjoying a feast rather than drafting and analyzing additional tax provisions when Turkey
Executive Compensation Law Blog
For the Latest Updates on Law Affecting Executive Compensation
The Executive Compensation Law Blog, published by Sheppard, Mullin, Richter & Hampton LLP, focuses on legal issues related to executive and employee compensation. It covers topics such as incentive stock options (ISOs), employee stock purchase plans (ESPPs), tax reporting requirements, compliance with SEC regulations including clawback policies, and the implications of changes in tax law on executive compensation. The blog provides updates on regulatory deadlines, IRS forms, and best practices for employers in administering compensation plans. It also addresses corporate governance aspects related to executive pay and the impact of financial restatements on incentive compensation recovery.
Latest from Executive Compensation Law Blog - Page 3
At Last! Relaxation of Federal Securities Regulations for Private Company Stock Incentive Awards may be on the Horizon
Many privately held companies rely on equity compensation awards (typically stock options) to recruit, retain and motivate key employees and other service providers. The issuance of such equity compensation awards generally needs to comply with, among other things, federal securities…
Reminder to Perform Annual ISO/ESPP Reporting in January 2017
As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require Employers to annually furnish each employee who exercised incentive stock options…
In Wake of Panama Papers Scandal Obama Calls for Stricter Bank Regulations, Tax Rules
In a news conference today President Obama addressed rules and proposed regulations announced Thursday intended to help the U.S. fight tax evasion and other crimes connected to anonymous offshore companies and accounts. The announcements come after a month of intense…
Reminder to Perform Annual ISO/ESPP Reporting in January 2016
As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require Employers to annually furnish each employee who exercised incentive stock options…
Back To The Future – Should Stock Incentive Plans Impose Grant Limits on Non-Employee Director Awards?
On April 30, 2015, the Court of Chancery of the State of Delaware rendered an important case decision in a procedural matter dealing with the equity compensation of non-employee members of a company’s board of directors (see Calma v. Templeton…
Finally! SEC Proposes New Pay for Performance Disclosure Regulations
On April 29, 2015, in accordance with Section 953(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Reform Act”), the Securities and Exchange Commission (the “SEC”) issued a press release and published proposed regulations (Release No.
As 2015 Proxy Season Looms, Companies Should Consider Scrutinizing Stock Incentive Plans and Equity Grant Practices in Light of New ISS Equity-Based Compensation Plan Scorecard Policy
As discussed in our October 21, 2014 blog article, Institutional Shareholder Services Inc. (“ISS”), a proxy voting advisor, instituted changes in its process for evaluating equity incentive compensation plan proposals which are being submitted for shareholder approval. These changes…
Reminder to Perform Annual ISO/ESPP Reporting in January 2015
As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require Employers to annually furnish each employee who exercised incentive stock options…
Changes on Horizon for Equity Compensation Plans as ISS Issues New Draft Policy
Recent announcements by Institutional Shareholder Services Inc. (“ISS”), a proxy voting advisor, indicate that publicly held U.S. companies may need to consider implementing certain modifications to their equity compensation plans and grant practices. Among other things, ISS provides its institutional…