Topic
executive compensation
1,549 published works
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…
Tax Controversy 360
IRS Issues Long-Awaited Initial Guidance under Section 162(m)
By Andrew Liazos, Maureen O'Brien, William R. Pomierski, Joseph K. Urwitz
On August 21, 2018, the IRS issued guidance regarding recent statutory changes made to Section 162(m) of the Internal Revenue Code. Overall, Notice 2018-68 strictly interprets the Section 162(m) grandfathering…
Benefit Notes
IRS Guidance Provides Some Clarity, but Leaves Questions Unanswered under 162(m)
On August 21, 2018, the IRS issued its initial guidance on the amendments to Section 162(m) made by the Tax Cuts and Jobs Act, in the form of Notice 2018-68. …
Corporate & Securities Law Blog
“Airing Out the Denny Crane Room”: Recent SEC Action Emphasizes Need for Effective Disclosure Controls and Procedures for Executive Perquisites
By Arek Malinowski, Gregory Schick, Robert Wernli, Jr., Seth Lemings
Last month, Energy XXI, Ltd. (“EXXI”), a publicly-traded oil and gas exploration company, saw its former Chief Executive Officer charged with various securities law violations by the Securities and Exchange…
C-Suite Compensation Center
IRS Guidance under Section 162(m)
Just a quick note. Today the IRS issued guidance on Section 162(m) of the Internal Revenue Code of 1986 ("Section 162(m)"), as curtailed by the Tax Cuts and Jobs Act of 2017 (i.e., the Act…
Free Writings + Perspectives
Seminar: 1st Annual Executive Compensation University
Thursday, October 4, 2018 8:00 a.m. – 8:30 a.m. Registration & Breakfast 8:30 a.m. – 4:30 p.m. Program 4:30 p.m. – 5:30 p.m. Cocktail Reception Location Mayer Brown 71 South…
Oklahoma Bad Faith Insider
CEO Pay in US Companies Has Skyrocketed
By Doug Terry
A recent story in the Guardian reveals the statistics on how CEO pay at the largest US corporations has skyrocketed over the last few decades. The Guardian story says in 1965,…
Hunton Retail Law Resource
Hunton Andrews Kurth Announces New Blog: C-Suite Compensation Center
Recently, Hunton Andrews Kurth launched a new blog, C-Suite Compensation Center. The blog will discuss compensation issues that are increasingly complex due to evolving laws, changing administrative rules and increasing…
Cleary M&A and Corporate Governance Watch
Cleary and PwC Present: The Executive Compensation Series
Cleary Gottlieb and PwC’s Governance Insights Center have teamed up to create the Executive Compensation Series, which looks at the factors motivating boards to increasingly engage with shareholders about executive…
The Securities Edge
Doubling down (literally) on perquisites disclosure
Since the beginning of this month (July 2018), the SEC has brought two enforcement cases involving perquisites disclosure – one involving Dow Chemical, and one involving Energy XXI. As my…