Topic
executive compensation
1,541 published works
Real Bankruptcy Intel
What We’re Reading This Week [July 20, 2020]
By Sean T. Scott, Aaron Gavant, Alexander F. Berk
Reporting from Reuters discusses how large firms that have filed for bankruptcy relief since the beginning of the COVID-19 pandemic have awarded bonuses to executives shortly before filing for bankruptcy.…
IPO, Then What?
SEC Focus on Executive Perk Disclosure Continues
By Foley Hoag
In June 2020, the Securities and Exchange Commission settled charges with insurance company Argo Group International Holdings, Ltd. for failing to disclose perks and benefits received by its former chief…
Hall Benefits Law Blog
Certain CARES Act Loans Contingent on Limits to Executive Pay
By Anne Hall
Under Section 4003 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the Secretary of the Treasury is authorized to provide up to $500 billion in loans, loan…
The Benefit of Benefits
COVID-19 EFFECTS ON EXECUTIVE COMPENSATION OF PRIVATE COMPANIES-PART 3: CARES Act/CESA Main Street Loan Restrictions on Compensation
By Scott E. Galbreath, J.D., LL.M (Tax)
This is the third and final installment of the effects of Covid-19 Pandemic (Pandemic) on executive compensation of private companies. Part 1 discussed the issues of reducing compensation of Executives. …
Legacy Advisors
IRS Issues Proposed Regulations on Excess Nonprofit Executive Compensation
On June 5, 2020, the IRS issued proposed Treasury Regulations under section 4960 of the Internal Revenue Code of 1986, as amended (the Code). Background Section 4960 was added to…
Hall Benefits Law Blog
CARES Act Restricts Loans Used to Enhance Senior Executive Compensation
By Anne Hall
One of the most critical provisions in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) is financial relief for U.S. businesses in the form of federal loan programs…
Benefits Law Advisor
IRS Issues Proposed Regulations for Tax-Exempt Organizations Paying Excess Executive Compensation
By Suzanne G. Odom, Melissa Ostrower
The IRS issued proposed regulations under Section 4960 of the Internal Revenue Code of 1986, as amended (the “Code”), which was added as part of the Tax Cuts and Jobs…
Credit Report
Payday before mayday: The increasing use of pre-bankruptcy executive retention bonuses
The initial wave of post-COVID Chapter 11 business bankruptcies has revealed an increasing tendency for senior executives of financially distressed companies to award themselves substantial bonuses and similar forms of…
Bright Law Blog
Board oversight of executive variable pay decisions
ASIC has released Information Sheet 245 Board oversight of executive variable pay decisions during the COVID-19 pandemic (INFO 245). The information sheet gives ASIC’s views on a board’s exercise of…
Nonprofit Law Prof Blog
IRS Update: Executive Compensation Tax Proposed Regs, Donor Disclosure Final Regs, Silos & NOLs FAQs, and Group Exemptions
A combination of end-of-term responsibilities and coronavirus fatigue have led to slow blogging recently, so here is the first in a series of updates to catch us up.First is the…