Topic
executive compensation
1,542 published works
Compensation & Benefits Blog
Interim Guidance Released on Excise Tax on Executive Compensation Paid by Tax-Exempt Organizations
The Department of the Treasury and the Internal Revenue Service recently released Notice 2019-09 (the “Notice”), which provides interim guidance under Section 4960 of the Internal Revenue Code. Section 4960…
Not For Profit/Exempt Organizations Blog
IRS Releases Interim Guidance on New Excise Tax on Executive Compensation Paid by Tax-Exempt Organizations
By Steven Einhorn, Tyler Forni, Amanda H. Nussbaum, Ira G. Bogner, David S. Miller
On December 31, 2018, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) released Notice 2019-09 (the “Notice”), which provides interim guidance under Section 4960 of…
IPO, Then What?
Better late than never? New Disclosure Requirements for Hedging Policies
The Securities and Exchange Commission has finally adopted new rules that will require public companies to include in proxy statements for their annual meetings a description of their hedging policies…
Employee Benefits Blog
Top Takeaways for Tax-Exempts from IRS Guidance on Executive Compensation
By Ralph E. DeJong, Andrew Liazos, Robert C. Louthian, III, Erika Mayshar, Joseph K. Urwitz
One of the more controversial and complex provisions of the Tax Cuts and Jobs Act has been the 21 percent excise tax on certain nonprofit executive compensation. On December 31,…
Corporate and Securities Law
Revising 162(m) Disclosures in Proxy Statements
C-Suite Compensation Center
Upcoming Proxy Season: Compensatory Thoughts from ISS
As we head into a new proxy season, we would like to invite you to attend our annual FREE webinar entitled "Upcoming Proxy Season: Compensatory Thoughts from ISS," which will be…
Cleary M&A and Corporate Governance Watch
ISS Finalizes Updates to its FAQs on Compensation Policies and Equity Compensation Plans
By Michael J. Albano, Julia M. Rozenblit, Emily C. Barry
ISS recently released updates to its Frequently Asked Questions (“FAQs”) on U.S. Compensation Policies and Equity Compensation Plans.[1] The FAQs are intended to provide general guidance regarding the way in…
Capital Markets
SEC’s New Rules on Hedging Disclosure
On December 18, 2018, the Securities and Exchange Commission (the “SEC”) adopted final rules requiring companies to disclose in proxy or information statements for the election of directors any practices…
Dutton Employment Law Blog
Executive Employment Contract: Key Considerations
Employment contracts outline an employee and employer’s agreed upon terms and conditions, usually at the very least salary and job description. However, it is a best practice for both parties,…
Ohio Employer Law Blog
CBS denies Les Moonves every penny of his claimed $120 million severance
Today is your last day to vote for the Worst Employer of 2018. The polls close at 11:00 pm tonight. I'll announce this year's big winner tomorrow. Before we crown…