Topic
executive compensation
1,540 published works
The Securities Edge
Run for “Covered!” The American Rescue Plan Act casts a wider net on Section 162(m) “Covered Employees”
Remind me again, what’s Section 162(m)? [caption id="attachment_3755" align="alignright" width="320"] Image by Gerd Altmann from Pixabay[/caption] In general, Section 162(m) of the Internal Revenue Code provides that a publicly held…
Hall Benefits Law Blog
IRS Releases Final Regulation on Tax-Exempt Organizations Excise Tax
By Anne Hall
The Tax Cuts and Jobs Act (TCJA) enacted in December 2017 created a 21% excise tax on executive compensation in excess of $1 million paid by tax-exempt organizations to certain…
The Social Media Butterfly
Women Who Wow: Misty Leon
The next woman who wows is Dallas-based employee benefits and executive compensation lawyer Misty Leon. Misty is a tax lawyer who also specializes in laws that apply to employer-sponsored benefit…
Free Writings + Perspectives
Market Trends 2020/21: Pay Ratio Disclosures
By Michael L. Hermsen, Kwaku Osebreh
Lexis Practice Advisor This practice note focuses on recent market trends covering the US Securities and Exchange Commission’s (SEC’s) pay ratio rulemaking, which was mandated by the Dodd-Frank Wall Street…
The Securities Edge
Say what???
[caption id="attachment_3730" align="alignright" width="320"] Image by Tumisu from Pixabay[/caption] I have long been a champion of shareholder engagement. Since as far back as the 1980s, I have believed that companies…
Inside Jobs
Final Regulations Under § 4960 Provide Helpful Exceptions for Employees of Related Organizations
By Brady McDaniel, Julie Edmond
Effective for taxable years beginning after December 31, 2017, section 4960 of the Internal Revenue Code imposes a tax at the corporate income tax rate (currently 21 percent) on two…
Reinhart Boerner Van Deuren s.c. Alerts and Updates
Impact of American Rescue Plan Act of 2021 on Corporate Sponsored Retirement and Executive Compensation Plans
The post Impact of American Rescue Plan Act of 2021 on Corporate Sponsored Retirement and Executive Compensation Plans first appeared on Reinhart Boerner Van Deuren
Cruise Law News
Stock Awards During a Deadly Pandemic? (Part II) NCL’s CEO Frank Del Rio Rakes in $36,400,000 in 2020 While Crew Members Struggle
By Jim Walker
Frank Del Rio, president and CEO of Norwegian Cruise Line Holdings, received compensation in the staggering amount of $36,400,000 in 2020, consisting primarily of nearly $18,000,000 in stock awards, according…
Pensions and Benefits
ARPA Expands Section 162(m) Covered Employee Group
The American Rescue Plan Act of 2021 (“ARPA”)[1] makes a small but significant change for publicly held corporations subject to the compensation deduction limitations under Internal Revenue Code Section 162(m).…
Ogletree Deakins Insights
American Rescue Plan Act of 2021: Top Employee Benefits and Executive Compensation Provisions
By By Jason A. Rothman, Sheldon S. Miles
On March 11, 2021, President Joe Biden signed the American Rescue Plan Act of 2021 (ARPA). The ARPA is the latest installment of COVID-19–related stimulus packages passed by Congress in…