Transition relief for amending nonqualified deferred compensation (NQDC) plans to reflect the 2017 amendments to Section 162(m) of the Internal Revenue Code will expire on December 31, 2020. ...more
On February 5, 2019, Skadden hosted the webinar “Key Trends in Executive Compensation, Employment Law and Compensation Committee Practices.” The panelists were David Schwartz, Skadden’s global head of Labor and Employment...more
2/15/2019
/ #MeToo ,
Audits ,
CD&A ,
CEOs ,
CFOs ,
Clawbacks ,
Compensation Committee ,
Covered Employees ,
Director Compensation ,
Disclosure Requirements ,
Dodd-Frank ,
Executive Compensation ,
Gender-Based Pay Discrimination ,
Glass Lewis ,
Hedging ,
Institutional Shareholder Services (ISS) ,
Internal Revenue Code (IRC) ,
Pay Equity Laws ,
Pay Ratio ,
Pay-for-Performance ,
Payment Terms ,
Proxy Season ,
Proxy Statements ,
Publicly-Traded Companies ,
Regulation S-K ,
Section 162(m) ,
Securities and Exchange Commission (SEC) ,
Shareholders ,
Tax Cuts and Jobs Act
On August 21, 2018, the Treasury Department and the Internal Revenue Service (IRS) issued Notice 2018-68, which provides eagerly awaited guidance for changes that were made to Section 162(m) of the Internal Revenue Code...more
8/23/2018
/ CEOs ,
CFOs ,
Compensation & Benefits ,
Covered Employees ,
Deferred Compensation ,
Employee Benefits ,
Employment Contract ,
Executive Compensation ,
Grandfathering Rules ,
Internal Revenue Code (IRC) ,
IRS ,
Pay-for-Performance ,
Proposed Guidance ,
Publicly-Traded Companies ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Vesting
On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (the Act), which includes significant changes to the executive compensation deduction rules in Section 162(m) of the Internal Revenue Code (Code)...more
1/5/2018
/ CEOs ,
CFOs ,
Deferred Compensation ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
Nasdaq ,
NYSE ,
Pay-for-Performance ,
Publicly-Traded Companies ,
Retirement Plan ,
Section 16 ,
Section 162(m) ,
Securities Exchange Act ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Trump Administration
On November 16, 2017, the House of Representatives voted to approve its version of the Tax Cuts and Jobs Act. The Senate is expected to vote on its version of the bill following the Thanksgiving break, which would require a...more
11/20/2017
/ 401k ,
Affordable Care Act ,
CEOs ,
CFOs ,
Corporate Counsel ,
Deferred Compensation ,
Employee Benefits ,
Executive Compensation ,
Fringe Benefits ,
Popular ,
Proposed Legislation ,
Publicly-Traded Companies ,
Retirement Plan ,
Section 162(m) ,
Severance Pay ,
Stock Options ,
Tax Reform ,
Trump Administration
The Trump administration’s proposed overhaul of the federal income tax system includes a reduction of the maximum federal corporate income tax rate from 35 percent to 15 percent. If enacted, the proposal — a one-page outline...more
6/20/2017
/ Corporate Taxes ,
Defined Benefit Plans ,
Employer Contributions ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
Pay-for-Performance ,
Performance Incentives ,
Say-on-Pay ,
Section 162(m) ,
Tax Deferral ,
Tax Rates ,
Tax Reform ,
Trump Administration
Each company faces important decisions in preparing for its 2017 annual meeting and reporting season. Once again, we have prepared a checklist of essential areas on which we believe companies should focus as they plan for the...more
12/8/2016
/ Annual Meeting ,
Annual Reports ,
Audit Committee ,
Board of Directors ,
Corporate Executives ,
Corporate Governance ,
Director Nominations ,
Diversity ,
Dodd-Frank ,
Executive Compensation ,
FASB ,
Non-GAAP Financial Measures ,
Pay Ratio ,
Proxy Access ,
Proxy Advisors ,
Proxy Voting Guidelines ,
Reporting Requirements ,
Resource Extraction ,
Say-on-Pay ,
Section 162(m) ,
Securities and Exchange Commission (SEC) ,
Shareholder Proposals ,
Shareholders
Each company faces important decisions in preparing for its 2016 annual meeting and reporting season. We have prepared a checklist of essential areas we believe companies should focus on as they plan for 2016, including...more
12/12/2015
/ Annual Meeting ,
Conflict Mineral Rules ,
Corporate Governance ,
Disclosure Requirements ,
Dodd-Frank ,
Executive Compensation ,
Institutional Shareholder Services (ISS) ,
PCAOB ,
Proxy Season ,
Proxy Voting Guidelines ,
Reporting Requirements ,
Say-on-Pay ,
Section 162(m) ,
Securities and Exchange Commission (SEC) ,
Shareholder Proposals
The spotlight on executive compensation further intensified during 2013, the third season under the Dodd-Frank Act’s “say-on-pay” rules, with the release of additional disclosure requirements and increased risks of...more
In This Issue:
- Incorporate lessons from 2013 say-on-pay results
- Prepare for new Form SD (Specialized Disclosure) filing requirements
- Ensure compliance with revised listing standards related to compensation...more
12/10/2013
/ Audits ,
Board of Directors ,
Compensation Committee ,
Compliance ,
Corporate Governance ,
Disclosure Requirements ,
Dodd-Frank ,
Executive Compensation ,
Filing Requirements ,
Form SD ,
Forum Selection ,
Internal Revenue Code (IRC) ,
Pay Ratio ,
PCAOB ,
Say-on-Pay ,
Section 162(m) ,
Securities and Exchange Commission (SEC) ,
Shareholder Votes ,
Shareholders
As companies prepare for the 2013 annual meeting and reporting season, we have compiled an overview of the corporate governance and disclosure matters that companies should consider as they draft this season’s disclosure...more
2/19/2013
/ Annual Meeting ,
Audits ,
Compensation Committee ,
Compensation Consultant ,
Conflict Mineral Rules ,
Conflicts of Interest ,
Corporate Governance ,
Corporate Officers ,
Directors ,
Disclosure Requirements ,
Dodd-Frank ,
Executive Compensation ,
Form 10-K ,
Hedging ,
Institutional Shareholder Services (ISS) ,
Iran Threat Reduction and Syria Human Rights Act ,
Listing Standards ,
PCAOB ,
Political Contributions ,
Proxy Season ,
Resource Extraction ,
Say-on-Pay ,
Section 162(m) ,
Securities and Exchange Commission (SEC) ,
Shareholder Proposals ,
XBRL Filing Requirements