Topic
executive compensation
1,540 published works
Tax Withholding & Reporting Blog
Final 162(m) Regulations Make Few Changes
On Friday, December 18, the IRS released final regulations under section 162(m) implementing the statutory changes made in 2017 by the Tax Cuts and Jobs Act. Section 162(m), as amended,…
Achkar Law Blog
The Importance of Well Structured Executive Compensation Packages
Executives in the public and private sector often receive a large chunk of their compensation through non-traditional methods such as stock options, bonuses, restricted share units, and long-term incentive plans…
Employee Benefits Law Report
Public companies may need to amend nonqualified and incentive compensation plans by Dec. 31, 2020
Public company nonqualified plans and incentive plans may need to be amended to avoid a potential violation of Internal Revenue Code (IRC) Section 409A as a result of changes to…
Down the Wire
The Investment Association Publishes Views on 2021 Executive Remuneration
On 16 November 2020, the Investment Association ("IA") published amendments to its principles of remuneration for 2021 and updated its guidance on COVID-19 and executive pay. IA Principles The covering…
Corporate & Financial Weekly Digest
Register for Our 2021 Proxy Season Update Webinar
By Lawrence Levin, Mark J. Reyes
Please join Katten, Ernst & Young and Meridian Compensation Partners on Thursday, December 10 at 12:00 p.m. (CT) for a webinar discussion of key legal, governance and financial reporting developments…
Ogletree Deakins Insights
5 Key Executive Compensation Trends and Issues for 2021
By By: John A. Morrison, Alexandra Orsini Barone
The 2021 executive compensation season will be more challenging than usual for most companies due to the financial and economic consequences of the COVID-19 pandemic. To meet these challenges, companies…
Tax Talks
SEC Continues to Scrutinize Disclosure of Perks and Personal Benefits
By Joshua Miller, Kaitlin Hulbert
Over the past few months, the Securities and Exchange Commission (the “SEC”) has imposed civil penalties in the hundreds of thousands of dollars against multiple publicly traded corporations in connection…
C-Suite Compensation Center
Thoughts When Linking Public Company Executive Pay to D&I Initiatives
This Post will begin a series of blog entries focused on the topic of linking executive pay to a publicly-traded issuer's diversity and inclusion ("D&I") initiatives. As background, there has…
The CLS Blue Sky Blog
How Shareholders View CEO Pensions and Deferred Compensation
By Carl Hsin-han Shen, Hao Zhang
Defined-benefit pension plans and deferred compensation are often sizable and important components of CEO pay packages. In recent years, though, they have prompted controversy among investors, policymakers, and academics. On…
The SEC Institute Blog
Perks Enforcement Cases
“It’s like déjà vu all over again.” Lawrence Peter “Yogi” Berra (May 12, 1925 – September 22, 2015) Have you been wondering about current focus areas in the SEC’s Enforcement Division? In our last…