Topic
executive compensation
1,548 published works
C-Suite Compensation Center
HC&B Total Rewards Summit
Tomorrow I am speaking on "Trends in Designing Performance-Based Equity Awards" at the HC&B Total Rewards Summit in Houston, Texas. Discussion points include: (i) applicable forms of equity incentives conducive…
C-Suite Compensation Center
Tip of the Week: Addressing Negative Returns in a Relative Total Shareholder Return Program
Though relative Total Shareholder Return ("TSR") programs offer no direct line of sight for the executive to chase the business goal, such programs continue to remain the most common metric within an…
C-Suite Compensation Center
Different Grandfather Analysis Applies to PFOs under Section 162(m) and Notice 2018-68
We previously posted on grandfather treatment under the Tax Cuts and Jobs Act (the "Act"), as clarified by Notice 2018-68. This post is an extension of our prior post and…
Benefits & Compensation Blog
Guidance on Section 162(m) Modifications—A Not So Benevolent Grandfather and Details About Covered Employees are Uncovered
Long-awaited guidance on Section 162(m) of the Internal Revenue Code (the “Code”), has finally arrived. On August 21, 2018, the IRS issued Notice 2018-68, which provides guidance on certain changes…
Labor Days
IRS Releases Initial 162(m) Guidance
By Richard S. Chargar, Pamela D. Kaplan, Victoria E. Anderson
IRC §162(m) limits a publicly held corporation’s ability to take a tax deduction for compensation paid to covered employees in excess of $1 million. As mentioned in our January 2018 Client…
Labor Days
IRS Releases Initial 162(m) Guidance
By Kelley Drye
IRC §162(m) limits a publicly held corporation’s ability to take a tax deduction for compensation paid to covered employees in excess of $1 million. As mentioned in our January 2018…
C-Suite Compensation Center
Planning for an IPO: Compensation Considerations
Privately-held companies anticipating an IPO have a unique "one-time" opportunity to design their compensatory programs in a way that creates flexibility after the company becomes publicly-traded. Please join us on September…
Tax Talks
IRS Releases Preliminary Guidance on Certain Aspects of the Amended Section 162(m) Provisions
By Ali Fawaz, Colleen Hart, Katrine Magas, Kate Napalkova, Michael Sirkin
The Internal Revenue Service has published Notice 2018-68 (the “Notice”), which provides long awaited, but limited guidance on the recent amendments to Section 162(m) of the Internal Revenue Code (“Section…
Employee Benefits Blog
Tax Cuts and Jobs Act of 2017: Impact on Executive Pay of Tax-Exempt Organizations
The Tax Cuts and Jobs Act of 2017 (the “2017 Tax Act”) made some significant changes to the executive pay area for tax-exempt organizations with the imposition of a new…
Take Stock: Federal Policy Watch
IRS Releases New Guidance on Section 162(m)
The IRS has released guidance related to the 2017 Tax Cuts and Jobs Act amendments to Section 162(m) of the Internal Revenue Code, which generally apply to taxable years beginning or…