Topic
executive compensation
1,541 published works
Not For Profit/Exempt Organizations Blog
Five Excise Tax Tips For Tax-Exempt Employers
By Seth Safra, Amanda H. Nussbaum, Steven Weinstein, Damian A. Myers, David S. Miller
As we have previously discussed, the 2017 tax reform act created a new excise tax under section 4960 of the Internal Revenue Code that will affect many tax-exempt employers. The…
Corporate and Securities Law
Examples of 2019 Pay Ratio Disclosures
Employee Benefits Blog
Changes in Executive Compensation
In a presentation at McDermott’s Employment and Employee Benefits Forum, Andrew Liazos discussed areas of focus for Section 162(m) and third-party loan funding for employee stock purchase plans (ESPPs). He…
The CLS Blue Sky Blog
Top Executives’ Compensation and Firm Survival
Executive compensation elicits strong opinions from shareholders, practitioners, and the public alike. Ideally, compensation packages should be designed to attract, retain, and motivate executives to perform in accordance with the…
The CLS Blue Sky Blog
Rising Executive Pay Tied to Uncertainty of Joining New Firms
By Mary Ellen Carter Francesca Franco, A. Irem Tuna
Everyone knows executive pay is rising. None of us can agree about why. Our forthcoming study in The Accounting Review, “Matching Premiums in the Executive Labor Market,” points to one…
The CLS Blue Sky Blog
How Better Corporate Governance Fosters Disruptive Innovation Through Executive Compensation
Innovation is the primary engine of growth in economies at the technological frontier, and a path to higher profits and growth for individual companies, as the likes of Apple, Alphabet,…
Pennsylvania Labor & Employment Blog
McNees Expands Employee Benefits Practice – Welcome Renee Lieux and Kim Weibley
By Jen Will, Eric Athey
McNees Wallace & Nurick LLC is pleased to announce the expansion of its Employee Benefits and Executive Compensation Practice Group with the recent addition of attorney Renee Lieux and specialist…
Benefits Law Advisor
New Interim Guidance for Tax-Exempt Organizations Paying Excess Executive Compensation
By Melissa Ostrower, Suzanne G. Odom
As we previously reported, under the Tax Cuts and Jobs Act, starting in 2018, tax-exempt organizations are subject to a 21% excise tax on (i) remuneration exceeding $1 million paid…
C-Suite Compensation Center
Compensatory Action Items to Consider this Proxy Season
The purpose of this post is to highlight compensatory action items that publicly-traded issuers should consider this proxy season. Such considerations include: Chase the Say-on-Pay Vote. The most common reason for a negative…
C-Suite Compensation Center
Should Contractually-Provided Severance Pay Decrease as Wealth Accumulation Increases?
Employment agreements between publicly-traded issuers and their executive officers often contain severance pay provisions that are heavily negotiated at the time of entering into the agreements. The purpose of this…