Andrew Braid

Andrew Braid

Dechert LLP

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Proxy Advisory Firms Update Policies with Respect to Executive Compensation for the 2015 Proxy Season

Two of the leading shareholder proxy advisory firms, Institutional Shareholder Services (“ISS”) and Glass Lewis & Co. ("Glass Lewis"), released updates to their proxy voting guidelines for the 2015 proxy season. In sum, there...more

11/12/2014 - Employee Stock Purchase Plans Equity Compensation Executive Compensation Glass Lewis ISS Proxy Season Proxy Voting Guidelines Publicly-Traded Companies

Some Limited Trouble with Tibble? – Supreme Court Agrees to Hear Excessive-Fee Case Involving 401(k) Plan

The U.S. Supreme Court granted certiorari on October 2, 2014 in the case of Tibble v. Edison International, for the narrow purpose of reviewing the holding by the Ninth Circuit Court of Appeals that the statute of limitations...more

10/8/2014 - 401k Attorney's Fees ERISA Excessive Fees SCOTUS

An Appreciation for Hedging Your Bets on Deferred Compensation

Under Section 457A of the U.S. Internal Revenue Code of 1986 (the “Code”), certain offshore and other entities are limited in their ability to provide tax-effective deferred compensation to providers of services to those...more

8/19/2014 - Deferred Compensation Equity Compensation Investment Funds IRC IRS Offshore Companies SAR Section 457A

Dudenhoeffer Eschews Moench Presumption But Encourages Careful Scrutiny Of Complaints: Future for ERISA Stock-Drop Litigation Is...

Certain retirement plans, such as employee stock ownership plans (“ESOPs”), are specifically designed to invest all or a portion of their assets in stock of the sponsoring employer. For nearly twenty years, the federal courts...more

7/1/2014 - ERISA ESOP Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer Fifth Third Mortgage Company Moench Presumption SCOTUS Stock Drop Litigation US Bancorp

An Appreciation for Hedging Your Bets on Deferred Compensation: IRS Issues Revenue Ruling 2014-18 Under Section 457A of the...

Under Section 457A of the Internal Revenue Code of 1986 (the “Code”), certain offshore and other entities are limited in their ability to provide tax-effective deferred compensation to providers of services to those entities....more

6/13/2014 - Deferred Compensation Equity Compensation Executive Compensation Investment Funds IRC IRS Private Equity Funds SAR Section 457A Stock Options Tax Planning

Is There Quality to the Argument That Severance Payments Are Not Taxable "Wages"? – Supreme Court Holds That Severance Payments...

Earlier this week, on March 25, 2014, the U.S. Supreme Court handed down a highly publicized decision in the case of United States v. Quality Stores. In Quality Stores, the Court unanimously held that the severance payments...more

3/28/2014 - FICA Taxes Income Taxes Quality Stores SCOTUS Severance Agreements Wage and Hour

U.S. Supreme Court to Review “Presumption of Prudence” that Favors Fiduciaries of ERISA Plans that Hold Employer Stock

The Supreme Court has agreed to hear the case of Fifth Third Bancorp v. Dudenhoeffer, in which the Sixth Circuit Court of Appeals, in response to a motion to dismiss, declined to adopt a presumption of prudence in favor of a...more

2/27/2014 - Employee Benefits ERISA Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer SCOTUS Stocks

Employer “Mandate” Under the Affordable Care Act Delayed Until 2015

The U.S. Treasury Department announced on July 2, 2013 that the employer shared-responsibility payments (commonly referred to as the “employer mandate” or the “employer penalties”) under the Patient Protection and Affordable...more

7/4/2013 - Affordable Care Act Delays Employer Mandates Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

Reminder: Exchange Requirements Governing Independence of Compensation Committee Advisers are in Effect as of July 1, 2013

As we previously reported, earlier in 2013 the Securities and Exchange Commission (the “SEC”) approved certain new listing requirements for the NYSE and NASDAQ effective July 1, 2013. The new listing requirements implement...more

7/2/2013 - Compensation Committee Compliance Dodd-Frank Nasdaq New Regulations NYSE Officers SEC Wall Street

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