Compensation & Benefits

News & Analysis as of

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 2016 or (2) transfer during 2016 of a share previously purchased pursuant to a...more

Your Daily Dose of Financial News

Ratings Agency Moody’s Corp. has agreed to pay roughly $864 million to resolve federal and state claims that it gave juiced ratings to risky MBS in the run-up to the financial crisis. Half of the total will end up in DOJ...more

2016 Year In Review: Securities Litigation And Regulation

2016 was an active year in securities litigation. In the first half of 2016 alone, plaintiffs filed 119 new federal class action securities cases. It was also a busy year for SEC enforcement proceedings, with a record 868...more

OFCCP Sues Google, Seeking Pay Data

On January 4, 2017, the Office of Federal Contractor Compliance Programs (OFCCP) sued Google, claiming that the tech giant is illegally withholding information about the compensation it provides its employees.  OFCCP seeks...more

First District Court of Appeal Speaks Again on Vested Rights as It Upholds the Constitutionality of PEPRA's Elimination of...

On December 30, 2016, Division Three of the First District Court of Appeal (“DCA”) issued a unanimous published decision in Cal FIRE Local 2881, et al. v. CalPERS, et al. (Dec. 30, 2016, A142793) (“CalFIRE Decision”)...more

Obama Trumped? Top Five Trump Targets Among Obama’s Executive Orders

The election of Donald Trump will significantly affect companies that contract with the federal government. Trump’s business background and campaign promises suggest many upcoming changes in the way the federal government...more

SEC Staff Smooths the Way for DOL Fiduciary Rule Compliance

The SEC’s Division of Investment Management released a Guidance Update on December 19, 2016, addressing certain procedural issues that have arisen in connection with the so-called “Fiduciary Rules” adopted by the U.S....more

When the Compliance Counsel Speaks, CCOs Should Listen

I was recently having breakfast with a colleague and we were discussing the Department of Justice’s (DOJ) Compliance Counsel Hui Chen and what we believe to be the positive impact she has had on the compliance community,...more

FINRA to Overhaul Gifts, Non-Cash Compensation, and Business Entertainment Rules

On August 5, FINRA proposed amendments to its gifts rule (Rule 3220) along with new rules to replace the current provisions governing noncash compensation (new Rule 3221) and business entertainment (new Rule 3222). These...more

2017 Cost of Living Adjustments

The Internal Revenue Service has announced the 2017 cost of living adjustments to various limits. The adjusted amounts generally apply for plan years beginning in 2017. Some of the adjusted amounts, however, apply to calendar...more

Countries at a Glance 2016: Spain - Employee Stock Purchase Plans

EMPLOYEE STOCK PURCHASE PLANS - EMPLOYEE STOCK PURCHASE PLANS: EMPLOYMENT - Labor Concerns - Employers should distribute a hard-copy disclaimer which acknowledges the employees' receipt of the Plan documents as...more

FAQ about Federal Acquisition Regulation (FAR) Amendment re: Non-Retaliation for Employee Disclosure of Compensation Information

Why Should I Care About this Amendment? The federal government is mandating another disclosure to your employees, and adding new language to your government contracts....more

New California Law Threatens To Destroy Plan Uniformity

Companies often include a choice of law provision in their equity and other compensation plans. Some companies include a choice of law in the award agreement, either in lieu of, or in addition to, the plan document. ...more

#Cheatingisachoice

Looking at my twitter stream over the weekend I saw Roy Snell’s tweet “If people cheat simply because of performance goals why do some people with performance goals refuse to cheat?” followed by #cheatingisachoice...more

How to Avoid Director Pay Litigation

In the last few years, Delaware courts have issued several rulings in lawsuits involving complaints of excessive compensation to non-employee directors (1). The takeaways from these cases can be summarized as follows...more

New Interim Rule Prohibits Federal Contractors From Retaliating Against Employees Who Discuss Compensation With Colleagues

On September 30, 2016, the Department of Defense, General Services Administration, and National Aeronautics and Space Administration issued an interim rule titled “Non-Retaliation for Disclosure of Compensation Information.”...more

Proposed LHWCA Maximum Compensation Change May Concern Some Employers

The Office of Workers’ Compensation Programs, Department of Labor, posted proposed rules affecting section 906 of the Longshore and Harbor Workers’ Compensation Act 33 U.S.C. § 901 et seq., Federal Register, Volume 81, No....more

Guest Post: Getting The Most Out of Employees At Non-Profit Organizations – A “Total Rewards” Strategy

As I continue to reflect this week on nine years of blogging, it’s hard to recall that I started this before the Great Recession hit. Since that time, all businesses have become more cost-conscious and creative in how they...more

Compensation and Benefits Insights – September 2016

New Guidance Affects Wellness Program Design - Over the last several months, the Equal Employment Opportunity Commission (“EEOC”) and the Internal Revenue Service (“IRS”) have provided additional guidance regarding the...more

ESMA Publishes Guidelines for UCITS V Remuneration Policy

The guidelines, which apply from 1 January 2017, seek to clarify the concepts of disclosure, governance, and risk alignment in respect of remuneration; in advance of this date, non-EU investment managers of UCITS should...more

Changes to Compensation Rules for Tax-Exempt Entities

Special rules apply to compensation arrangements of tax-exempt entities. If the arrangement does not comply with the rules, then the amount of compensation subject to the arrangement is taxed to the employee as soon as it is...more

New York Non-Profit Revitalization Act Reforms Governance Rules for Nonprofits

Signed into law in 2013, the New York Non-Profit Revitalization Act is designed to reform the statutory requirements for governance of nonprofit organizations (both not-for-profit corporations and wholly charitable trusts),...more

Parent, Child and Participation vs. Ownership: A Family Business Dilemma

Here’s a common scenario: Parents successfully develop a business. Then their children get involved in the business – but maybe not all of the children. Then comes the challenge: One of the offspring works at the business and...more

Buyer Beware! Purchasers in Asset Sales Liable for Multiemployer Pension Plan Withdrawal Liability

Two recent appellate court decisions have made it easier for multiemployer pension plans to impose withdrawal liability on a purchaser in an asset deal. In Tsareff v. ManWeb Services, Inc., the Seventh Circuit expanded its...more

Bill Proposed to Restrict New Jersey Employers’ Ability to Obtain Salary and Benefits Information from Prior Employers

On November 16, 2015, a bill was introduced that would prohibit employers from seeking, obtaining, or requiring current or prospective employees to provide information about their compensation and benefits history at their...more

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