Topic
executive compensation
1,540 published works
Banking & Finance Law Report
For public companies, the time to update executive compensation practices is now: Final regulations issued under IRC Section 162(m) and American Rescue Plan Act further expands class of covered employees
At long last, the Department of the Treasury and Internal Revenue Service published final regulations to explain how changes to Internal Revenue Code Section 162(m) under the Tax Cuts and…
Cleary M&A and Corporate Governance Watch
ARPA to Expand 162(m) Limits on Executive Compensation
On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (the “ARPA”), the much-debated $1.9 trillion COVID-19 stimulus legislation. The ARPA includes a provision,…
The Securities Edge
ESG Considerations for Equity Incentive Plans
[caption id="attachment_3717" align="alignright" width="320"] Image by 政徳 吉田 from Pixabay[/caption] Environmental, Social and Governance considerations (ESG) are expected to play an increasing role in equity pay determinations for executive officers.…
Employee Benefits Law Report
For public companies, the time to update executive compensation practices is now: Final regulations issued under IRC Section 162(m) and American Rescue Plan Act further expands class of covered employees
At long last, the Department of the Treasury and Internal Revenue Service published final regulations to explain how changes to Internal Revenue Code Section 162(m) under the Tax Cuts and…
Cruise Law News
Stock Awards During a Deadly Pandemic? Carnival Executives Prosper While Crew Members Struggle
By Jim Walker
Carnival Corporation CEO Arnold Donald and other top Carnival cruise executives collected millions of dollars more in compensation in 2020 than in 2019 via stock awards, according to a filing…
Corporate and Securities Law
SEC Brings Charges for Failure to Disclose Perks
Chicago Business Litigation Lawyer Blog
McDonald’s Is Suing Former CEO to Return His $37 Million Severance Package
By Peter S. Lubin, Patrick Austermuehle
By now, we’ve all gotten used to hearing stories of high-level executives of huge corporations getting fired for misconduct, and while some people might be glad to see some signs…
Nonprofit Law Prof Blog
Summaries of Excess Remuneration Excise Tax (IRC 4960) Final Regulations
With the new year came final regulations under section 4960, interpreting the excise tax on excess remuneration paid by tax-exempt organizations to covered employees. They are effective for tax years…
Hall Benefits Law Blog
IRS Releases Final 162(m) Regulations Implementing Statutory Changes
By Anne Hall
On December 18, 2020, the IRS released final regulations under 162(m) of the IRS Code to implement the Tax Cuts and Jobs Act (TCJA) changes as well as provide guidance…
Elder Law Prof Blog
SNF Chain Exec. Gets Big Bonus
By rmorgan
Sen. Warren calls Genesis Healthcare executive bonus act of ‘unfathomable greed’ according to the recent article published in the Washington Post.A nursing home chain that gave its former CEO a…