Topic
executive compensation
1,541 published works
Compensation & Benefits Blog
Executive Compensation Considerations for COVID-19 (Salary/Wage Reductions)
By Andrea Rattner, Colleen Hart, Joshua Miller, Seth Safra, Kate Napalkova, Katrine Magas
COVID-19 has had significant impacts on all aspects of business. While employers are assessing how to handle immediate employee needs related to sick leave, family leave and benefits claims, employers…
Tax Talks
COVID-19 Impact on Executive Compensation – Salary/Wage Reductions
By Andrea Rattner, Colleen Hart, Joshua Miller, Katrine Magas, Kate Napalkova, Seth Safra
We continue our blog series on COVID-19 implications on executive compensation matters with a post that addresses salary or wage reductions on a company-wide or targeted basis. Companies impacted by…
Employee Benefits Blog
COVID-19 FAQs: For Employee Benefits & Executive Compensation
By Sarah L. Engle, Brian Tiemann, Jacob Mattinson, Allison Wilkerson, William R. Pomierski, Erin Turley, Judith Wethall, Erin Steele, Maureen O'Brien, Andrew Liazos, Evan A. Belosa, Joshua N. Lerner
Coronavirus (COVID-19) raises serious concerns for employers of all shapes and sizes, across all industries and in every business sector. As the impact of COVID-19 continues to grow, many employers…
Compensation & Benefits Blog
Executive Compensation Considerations for COVID-19 (Leave)
By Andrea Rattner, Colleen Hart, Kate Napalkova, Katrine Magas
COVID-19 has had significant impacts on all aspects of business. While employers are assessing how to handle immediate employee needs related to sick leave, family leave and benefits claims, employers…
Tax Talks
COVID-19 Impact on Executive Compensation (Leave of Absence)
By Andrea Rattner, Colleen Hart, Katrine Magas, Kate Napalkova
COVID-19 has had significant impacts on all aspects of business. While employers are assessing how to handle immediate employee needs related to sick leave, family leave and benefits claims, employers…
Employee Benefits Law Report
IRC Section 409A v. COVID-19: The nonqualified and executive compensation clash, and how employers can navigate it
By Greg Daugherty, Dave Tumen, Rich Helmreich
Unintended consequences are a fact of life. As one of many examples, after the Titanic sank, the United States enacted a law that required any American ship carrying over 100…
Nonprofit Law Prof Blog
Rogel, Executive Compensation in the Charitable Sector
Lauren Rogal (Vanderbilt University) has published Executive Compensation in the Charitable Sector: Beyond the Tax Cuts and Jobs Act, 50 Seton Hall Law Review 449 (2019). Here is the abstract:This Article…
Employee Benefits
Overview of Proposed Regulations Under Code Section 162(m) — Grandfather Rules
Our last installment of our overview of the Proposed Regulations under Code Section 162(m) focuses on the transition or grandfather rules (“Grandfather Rules”) under the Proposed Regulations. Our prior installments…
Employee Benefits Blog
IRS Aims to Curb Workaround of Limit on Executive Pay Tax Break
Public companies would have a harder time evading a stricter limit on deductions for compensation paid to top executives under an IRS proposal. The proposed regulations (REG-122180-18) implement a 2017…
Employee Benefits
Overview of Proposed Regulations Under Code Section 162(m) – What is Applicable Employee Remuneration
This installment of the overview of the Proposed Regulations under Code Section 162(m) focuses on the definition of what is “applicable employee remuneration.” As a reminder, Code Section 162(m) generally…