Topic
executive compensation
1,551 published works
Executive Compensation Law Blog
The President Receives an Early Christmas Present: Congress Approves Landmark Tax Bill – What Will this Mean for Executive Compensation?
On Friday, December 15, 2017, Congress put forth a final version of the Tax Cuts and Jobs Act, which would signify the largest piece of tax legislation in over thirty…
Take Stock: Federal Policy Watch
“Performance-Based Compensation” is Dead, Long-Live Pay for Performance!
As you likely know by now, the final tax reform bill substantially modified Code Section 162(m). Prior to tax reform, Code Section 162(m) limits publicly-traded companies to deducting as compensation expense,…
Pensions and Benefits
New UK Public Register names and shames corporate governance offenders
Over one in five companies in the FTSE All Share index received at least 20% shareholder votes against a resolution at their 2017 AGM, or chose to withdraw a resolution.…
Take Stock: Federal Policy Watch
Tax Reform – How Did We Get Here?
Now that the House and Senate are on the precipice of passing tax reform, we thought it might be helpful to provide a one-stop-shop resource for the historical bills that led…
Take Stock: Federal Policy Watch
Welcome to Take Stock – Tax & Employee Benefits Today
Just a short note to welcome everyone to our new blog. As our name suggests, this blog is focused on the current happenings impacting Executive Compensation, Employee Benefits, Corporate Tax…
Tax Talks
To Accelerate or Not? Potential Tax Planning in Light of Proposed Reforms to Code Section 162(m)
By Andrea Rattner, Joshua Miller
Under both the House and Senate versions of the Tax Cuts and Jobs Act, Internal Revenue Code Section 162(m) would be modified to expand the scope of companies and executive…
Benefits Law Advisor
Major Changes to Executive Compensation Tax Rules Loom
By Melissa Ostrower, Jackson Lewis P.C.
On December 2, 2017, the U.S. Senate passed its version of the Tax Cuts and Jobs Act, which follows a prior passage on November 16, 2017, of a House version…
Tax Talks
Comparison of the Executive Compensation Provisions in the Tax Cuts and Jobs Act
By Ali Fawaz, Andrea Rattner, Joshua Miller, Katrine Magas
On December 2, 2017, the Senate approved its version of the Tax Cuts and Jobs Act, which contains proposals modifying certain executive compensation provisions of the Internal Revenue Code. The…
Pensions and Benefits
The FRC puts the UK Corporate Governance Code on a diet
The Financial Reporting Council has published for consultation its review of the UK Corporate Governance Code. This follows a fundamental review, with the proposed revised Code being a slim shadow…
Benefits & Compensation Blog
ISS Updates Proxy Voting Guidelines for 2018
On November 16, 2017, Institutional Shareholder Services (ISS) published its updated proxy voting guidelines for the US, Canada, and Brazil effective for shareholder meetings that occur on or after February…