Topic
executive compensation
1,551 published works
Employee Benefits Blog
House Tax Bill Would Gut Deferred Compensation Plans and Curtail Executive Pay Deductions
By Andrew Liazos, William R. Pomierski
The US House of Representatives Committee on Ways and Means proposed Tax Cuts and Jobs Act intends to reduce corporate and individual tax rates. To pay for the proposed changes,…
Employee Benefits Law Report
Proposed tax bill would make big changes to (and create new opportunities for) executive compensation
Three games into the 2014 National Football League season, the Green Bay Packers had a 1-2 record. Fans were panicking. Many were questioning whether the Packers and its quarterback, Aaron…
Cleary M&A and Corporate Governance Watch
Tax Cuts and Jobs Act Includes Significant Executive Compensation Changes, But Employers Should Proceed Incrementally in Revising Compensation Plans
The recently proposed Tax Cuts and Jobs Act (the “Act”) includes executive compensation tax reforms that, if enacted, would have significant implications for the way in which companies structure their…
Pensions and Benefits
Investment Association sets bar for 2018 AGM season
The Investment Association (IA) has published its annual letter to Remuneration Committee chairs and updated its Principles of Remuneration (the “Principles”), and many companies will need to take action before…
Tax Withholding & Reporting
Impact of Tax Cuts and Jobs Act: Part IV – Changes to the Section 162(m) Deduction Limitation for Executive Compensation
Yesterday, the House Ways and Means Committee released the Tax Cuts and Jobs Act (H.R. 1) (the “Bill”), a bill that, if enacted, would represent the most substantial overhaul of the U.S.…
Pennsylvania Family Law
TRIGGER VS. DOUBLE TRIGGER: What a Cowboy Needs to Know About Golden Parachutes
This is actually about executive compensation. Not just any executive but senior, senior executives. If you have not noticed, we live in a brave new world where many public companies…
Corporate & Financial Weekly Digest
ISS Announces Results of Its 2017 Policy Application Survey
By Mark D. Wood, Mark J. Reyes, Michael Barkoff
On October 19, proxy advisory firm Institutional Shareholder Services (ISS) announced the results of its Policy Application Survey (PAS). The PAS, which ran from August 3 through October 6, reflects…
Employee Benefits Blog
SEC Publishes Helpful Guidance on Pay Ratio Disclosure
By Robert H. Cohen, Thomas P. Conaghan, Gary Emmanuel, Andrew Liazos, Mark J. Mihanovic, Ted J. Murphy, Eric Orsic, Heidi J. Steele
The SEC recently confirmed that the new CEO pay ratio disclosure rules mandated in the Dodd-Frank Act will go into effect in the 2018 proxy season. To assist companies in…
Timely disclosure
Amendments to Toronto Stock Exchange Company Manual – Start Calculating Your Incentive Plan’s “Annual Burn Rate”
By Neil Wiener
On October 19, 2017, the Toronto Stock Exchange (TSX) announced that it had adopted two sets of amendments to the TSX Company Manual after a lengthy consultative process — see…
The CPA Desk
Two ACA Taxes Which May Apply to Your Executive Compensation
By dparker
If you’re an executive or another key employee, you might be rewarded for your contributions to your company’s success with compensation such as restricted stock, stock options or nonqualified deferred…