Topic
executive compensation
1,539 published works
Across The Board
Inside the Numbers: Year Two of Pay Versus Performance Disclosures
By Anna T. Pinedo, Jennifer Zepralka, Gonzalo Go, Carlos E. Juarez
During the Practising Law Institute’s 56th Annual Institute on Securities Regulation, Securities and Exchange Commission’s Division of Corporation Finance (the “Division”) Deputy Director for Disclosure Operations Cicely Lamothe shared valuable…
Compensation & Benefits Blog
ISS Issues October 2024 Update to its Executive Compensation Policies FAQs
By Jesse T. Foley, Colleen Hart, Andrea Rattner, David B. Teigman
In October, Institutional Shareholder Services (“ISS”) released an off-cycle update to its Executive Compensation Policies Frequently Asked Questions (the “FAQs”), which are available at this link: US-Compensation-Policies-FAQ.pdf (the new questions…
Latham.London
UK’s Investment Association Publishes More Flexible Principles of Remuneration
Recent reforms in the UK market have led to less prescriptive executive remuneration principles that encourage companies to tailor structures to their business, strategy, and performance while consulting with shareholders.…
Global Financial Regulatory Blog
UK’s Investment Association Publishes More Flexible Principles of Remuneration
Recent reforms in the UK market have led to less prescriptive executive remuneration principles that encourage companies to tailor structures to their business, strategy, and performance while consulting with shareholders.…
The CLS Blue Sky Blog
Are ESG Metrics in Executive Compensation All Hat and No Cattle?
By Matthias Efing, Patrick Kampkoetter, Stefanie Ehmann, Raphael Moritz
In recent years, Environmental, Social, and Governance (ESG) metrics have become important factors in determining executive compensation as companies, investors, and regulators aim to align executives’ interests with broader societal…
The CLS Blue Sky Blog
Musk’s $56 billion: Pay, Incentives, or Rewards?
By Jeffrey L. Coles, Naveen D. Daniel, Lalitha Naveen
A great deal of space has been devoted by the media to discussions relating to the pay of Elon Musk, CEO of Tesla. The media outrage centers around his 2018…
Corporate Governance and Compliance
IA updates executive pay guidelines
By Anita Edwards, Simon Lovegrove (UK)
On 9 October 2024, the Investment Association (IA) updated its ‘Principles of Remuneration’. The Principles of Remuneration outlines IA member views on the commonly accepted approach to executive pay for…
Roberts Disability Law Blog
Third Circuit Affirms Judgment Awarding Top Hat Plan Participant Additional Benefits, Interest, Attorneys’ Fees, and Costs
In Campbell v. Board of Directors of Bryn Mawr Trust Company, No. 22-2723, 2024 WL 4380142 (3d Cir. Oct. 3, 2024), the Third Circuit Court of Appeals decided a dispute…
Nonprofit Law Prof Blog
TCJA Excise Taxes Hit Their Stride: $244 Million from University Investment Income & $671 Million from Excess Exec Comp (for 2022)
Last month the IRS released the 2022 excise tax collections from charities, private foundations, and split-interest trusts. The tax on net investment income of private colleges and universities (section 4968)…
Employee Benefits
Current Executive Compensation Trends in Private Equity Transactions
By Joshua Gelfand, Michael Crumbock
In this installment of our Employee Benefits and Executive Compensation Considerations in Mergers and Acquisitions podcast series, Troutman Pepper Partners Joshua Gelfand and Michael Crumbock discuss current executive compensation trends…