Christine McCarthy

Christine McCarthy

Orrick, Herrington & Sutcliffe LLP

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SEC Pay Ratio Rules — A Recipe for Compliance and Model Disclosure

The SEC recently adopted its final pay ratio disclosure rules. Commencing in early 2018, public companies[1] will have to disclose (i) their CEO's total annual compensation, (ii) the median total annual compensation of all...more

8/24/2015 - CEOs Compliance Cost-of-Living Data Privacy De Minimus Quantity Exemption Disclosure Requirements Executive Compensation Foreign Corporations Foreign Jurisdictions Foreign Workers Form 10-K Form 10-Q Form 8-K Full-Time Employees Median Employee Part-Time Employees Pay Ratio Proxy Statements Seasonal Workers SEC Temporary Employees

Practical Advice for Compliance with Recent Amendments to the Internal Revenue Code Section 162(m) Regulations

The recent amendments to the Section 162(m) regulations largely follow the changes set forth in the proposed regulations issued in 2011, clarifying two exceptions from the Section 162(m) tax deductibility limit...more

4/24/2015 - Compensation & Benefits Employee Benefits Equity Compensation Internal Revenue Code Publicly-Traded Companies Restricted Stocks SAR Section 162(m) Stock Options Tax Deductions

Changing the Status Quo with Extended Option Programs

As technology companies find themselves pushing back IPO timelines and staying private for longer periods of time, they continue to aggressively compete for talent, often against public companies like Google and Facebook. ...more

4/7/2015 - Dilution Equity Compensation Privately Held Corporations Recruitment Incentives Recruitment Policies Retention Funds Stock Options Tech Industry

Annual Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans

Annual Information Statements and IRS Returns - Requirement to Report - For (1) any exercise of an incentive stock option (ISO) during 2014 or (2) transfer during 2014 of a share previously purchased pursuant to...more

1/28/2015 - Annual Reports Employee Stock Purchase Plans Employer Mandates Filing Deadlines Incentive Stock Options IRS Reporting Requirements

Tax Reform Bill Proposal - Much Ado About Nothing

As widely reported, on February 26, 2014, U.S. House of Representatives Committee on Ways and Means Chairman Dave Camp (R-MI) released the proposed Tax Reform Act of 2014 (the "Camp Proposal"). In exchange for simplification...more

4/16/2014

Annual ISO and ESPP Information and Reporting Requirements

Annual Information Statements and IRS Returns - Requirement to Report - For any exercise of an incentive stock option (ISO) or transfer of a share previously purchased pursuant to a tax-qualified employee stock...more

1/23/2014 - Corporate Taxes Employee Stock Purchase Plans Fair Market Value Incentive Stock Options Income Taxes IRS Reporting Requirements Stocks

Annual Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans

Annual Information Statements and IRS Returns - Requirement to Report - For any exercise of an incentive stock option (ISO) or transfer of a share previously purchased pursuant to a tax-qualified employee stock...more

1/29/2013 - Employee Stock Purchase Plans IRS Reporting Requirements Stock Options

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