Cory A. Thomas

Cory A. Thomas

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ISS Accepting Peer Group Updates Until December 9

Institutional Shareholder Services, Inc. (“ISS”) recently announced it will accept updates to certain companies’ self-selected peer groups until 5 p.m. EST, December 9, 2013. All companies in the Russell 3000 index with...more

11/26/2013 - ISS

IRS Modifies 'Use-or-Lose' Rule for Health FSAs

IRS Notice 2013-71 recently modified the longstanding "use-or-lose" rule for health flexible spending arrangements (FSAs) so that covered individuals may now be permitted to carry over up to $500 in unspent funds in their...more

11/13/2013 - Cafeteria Plans Carryover Basis Flexible Spending Accounts Healthcare IRS U.S. Treasury Use or Lose Rule

Court Strikes Down Shareholder Suit Challenging Compensation Disclosures

On August 2, 2013, a California Superior Court struck down a putative class action brought by shareholders challenging compensation disclosures in a proxy statement in connection with an advisory “say-on-pay” vote....more

8/12/2013 - Disclosure Requirements Executive Compensation Fiduciary Duty Say-on-Pay Shareholder Litigation Shareholder Rights Shareholders

PBGC Issues Proposed Rule on Reportable Events

On April 3, 2013, the Pension Benefit Guaranty Corporation ("PBGC") issued a proposed rule amending its existing reportable events rule that it expects will exempt more than 90 percent of pension plans and sponsors from many...more

5/1/2013 - ERISA PBGC Pensions Reporting Requirements

ISS Releases 2013 Policy Updates

Institutional Shareholder Services ("ISS") recently released its 2013 policy updates for the United States, Canada, Europe, Asia and other international markets. With respect to U.S. Corporate Governance Policies, significant...more

12/3/2012 - Compliance ISS Say-on-Pay Shareholders

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