Amy Gitlitz Bennett

Amy Gitlitz Bennett

Shearman & Sterling LLP

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The Importance of Fixing Section 409A Compliance Failures Sooner Rather Than Later

A recent Memorandum issued by the Office of Chief Counsel within the Internal Revenue Service demonstrates yet again the perils of failing to comply with Section 409A of the Internal Revenue Code. The Memorandum takes the...more

5/14/2015 - Deferred Compensation Employer Liability Issues Executive Compensation IRC IRS Section 409A

SEC Proposes Equity Hedging Disclosure Rules under Dodd-Frank

On February 9, 2015, the Securities and Exchange Commission (the “SEC”) proposed long-awaited equity hedging disclosure rules to implement Section 955 of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010...more

2/20/2015 - Board of Directors Directors Dodd-Frank Equity Compensation Hedging Proxy Statements Regulation S-K SEC

ISS Publishes FAQs on Equity Plan Scorecard

On December 22, 2014, Institutional Shareholder Services Inc. (“ISS”) released a set of Frequently Asked Questions (“FAQs”) that explain ISS’s new approach to evaluating management equity compensation plan proposals1. ISS...more

1/13/2015 - Corporate Governance Equity Plans Glass Lewis ISS

Glass Lewis Releases 2015 Proxy Paper Guidelines

On November 6, 2014, Glass Lewis & Co. released its 2015 Proxy Paper Guidelines for the United States showing the key draft policy changes for the 2015 proxy season. There are updates in the following areas: -...more

11/13/2014 - Board of Directors Corporate Governance Employee Stock Purchase Plans Glass Lewis IPO Proxy Season Proxy Voting Guidelines Say-on-Pay Shareholder Rights

ISS Publishes 2015 Proxy Voting Guideline Updates

On November 6, 2014, Institutional Shareholder Services Inc. (“ISS”) released the 2015 updates to its benchmark proxy voting policies, having received comments to the draft policies it released on October 15, 2014. The final...more

11/13/2014 - Equity Compensation Independent Boards ISS Proxy Season Proxy Voting Guidelines Shareholder Rights

ISS Publishes 2015 Draft Policy Changes; Comments Due by October 29, 2014

On October 15, 2014, Institutional Shareholder Services Inc. (“ISS”) published its key draft policy changes for the 2015 proxy season. There are only two proposed updates for the United States. The first introduces a new...more

10/22/2014 - Board of Directors Equity Compensation Incentive Stock Options ISS Policy Drafting Proxy Voting Guidelines Shareholders

Recent Diversity Mandates Impacting US Financial Regulators and Financial Institutions on Both Sides of the Atlantic

There has been no shortage of press coverage about the lack of employment diversity in the financial services sector. Now, both the US Congress and the European Union have taken action in an attempt to remedy historical...more

3/4/2014 - Discrimination Diversity Dodd-Frank EU Financial Regulatory Reform

Nasdaq Proposes Modifications to Compensation Committee Independence Requirements

On November 26, 2013, the NASDAQ Stock Market (“Nasdaq”) filed a proposal to amend its listing standards regarding compensation committee independence (the “Proposal”). The modifications would provide Nasdaq-listed companies...more

12/10/2013 - Compensation Committee Compliance Executive Compensation Nasdaq

ISS Publishes 2014 Corporate Governance Policy Updates

On November 21, 2013, Institutional Shareholder Services Inc. (“ISS”) released its final US policy updates for the 2014 proxy season (the “2014 Policies”), having received comments to its draft policies released on October...more

11/27/2013 - Corporate Governance Human Rights ISS Pay-for-Performance Risk Assessment Shareholders

ISS Publishes 2014 Draft Policy Changes; Comments Due by November 4, 2013

On October 21, 2013, Institutional Shareholder Services Inc. (“ISS”) published its key draft policy changes for the 2014 proxy season (the “Draft Policies”). There are only two proposed updates for the US, neither of which...more

10/28/2013 - Board of Directors CEOs Executive Compensation ISS Pay-for-Performance Shareholders

California Reduces Rate of Section 409A State Excise Tax

In a positive development for employees, California recently reduced its excise tax rate for failures to comply with the California analog to Section 409A of the Internal Revenue Code of 1986, as amended (“Section 409A”)....more

10/25/2013 - Excise Tax IRC Section 409A State Taxes

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