Compensation & Benefits

News & Analysis as of

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

White & Case ECB News – Issue 2, 2015: Understanding Your "Boilerplate"

Whilst most people associate boilerplates with mundane provisions in the back of award agreements and stock incentive plans, their importance to employers in providing security and flexibility when setting up plans should not...more

White & Case ECB News – Issue 2, 2015: An update on country rankings – operating employee share plans around the world

Since our last issue in August, we have continued to monitor countries which present significant risk to issuers and administrators when implementing and operating share plans, and highlighted countries which are not...more

2016 Compensation Committee Handbook

The Executive Compensation and Benefits Group at Skadden, Arps, Slate, Meagher & Flom LLP is pleased to provide you with this second edition of its Compensation Committee Handbook. This edition reflects developments in...more

Blog: Will The SEC Finally Provide Some Relief From The Nearly Incomprehensible Proxy Statement Requirement For A New Plan...

Keith Higgins, Director of Corp Fin, hinted that he might be giving us a welcome gift in the future: a revision of Item 10 of Schedule 14A, the proxy statement – in my view, a component of the disclosure rules that has too...more

The IRS Releases The Benefit Plan Limitations For 2016, Most Limits Remain The Same

The Internal Revenue Service (IRS) recently announced the annual inflation adjustments for 2016 for qualified retirement plans, fringe benefits and health plans. This information may be found on the IRS' website and in...more

ISS Launches 2016 Benchmark Policy Consultation

ISS has made available for public comment certain proposed voting policies for 2016. In the United States ISS has proposed policies relating to unilateral board actions, director overboarding and compensation at...more

How to Prevent Poaching of Your Startup's Employees

Employee “poaching” is a fact of life in many industries. Such employee recruiting is not intrinsically illegal, as a matter of public policy the law generally favors the ability of employees to freely switch employers....more

Fifth Circuit Holds That Meal Breaks May Be Compensable If Employer-Mandated Transition Time Significantly Eats Into Employees'...

The U.S. Department of Labor’s regulations generally provide that employers are not required to pay employees for “bona fide” meal breaks that ordinarily last at least 30 minutes, but rest periods of short durations, running...more

OFCCP Issues Regulations on "Pay Transparency"

Today the U.S. Office of Federal Contract Compliance Programs issued its Final Rule implementing Executive Order 13665, which prohibits federal contractors from discriminating against employees and applicants who ask about or...more

The Third Circuit Requires Benefit Denial Letters to Contain Plan Limitations Period

In Mirza v. Insurance Administrator of America, Inc., No. 13-3535 (3d Cir. August 26, 2015), the Third Circuit became the latest Court to require benefit denial letters to include a notification of the plan’s limitations...more

SEE YOU IN COURT – July/August 2015

Mr. Superintendent couldn’t believe that it is already again time for negotiations with the Nutmeg Union of Teachers (NUTS). However, when Mr. Superintendent told Mr. Chairman that teacher negotiations are coming up and...more

TRB Issues New Guidance Concerning the Reemployment of Retired Teachers

On June 17, 2015, Connecticut’s Attorney General issued an opinion concerning the “statutory limits on the compensation provided to reemployed teachers (including superintendents and other administrators) pursuant to Conn....more

CalPERS And Pay Equity

The Securities and Exchange Commission has given notice of its intent to adopt final pay ratio disclosure rules at its meeting next week.  In applauding the SEC’s proposed rules, the California Public Employees’ Retirement...more

HR Now. More Big Issues…

Our blog on HR Now. The Big Issues has generated much discussion amongst our clients. They have told us about several other issues on their minds...more

OFCCP Seeks Final Approval Of Its Pay Transparency Regulations From OMB

OFCCP recently sent its proposed final regulations implementing Executive Order 13665 (the “Order”) to the Office of Management and Budget (“OMB”) for final approval. The Order, among other things, mandates that federal...more

Deferred Compensation - Updated IRS Audit Guide

The IRS recently updated the Audit Techniques Guide that is provided to its agents with respect to deferred compensation programs, including - as the Guide specifies - salary reduction arrangements, bonus deferral plans,...more

California Court of Appeals Holds Subcontract Unable to Collect Compensation Under Business & Professions Code 7031 Because...

In Pacific Caisson & Shoring, Inc. v. Bernards Bros. Inc. [2015 Cal. App. LEXIS 426], a subcontractor’s license with the Contractors State License Board (CSLB) was automatically suspended due to an unsatisfied stipulated...more

Physician Compensation Arrangements – OIG Fraud Alert Warns of Potential Anti-kickback Statute Violations

In a fraud alert released today, the OIG warns that physician compensation arrangements, such as medical directorship compensation, may potentially violate the anti-kickback statue. The fraud alert reiterates the “one...more

SEC Staff Releases Analysis Related to Pay Ratio Disclosure Rules

On June 4, the staff of the Securities and Exchange Commission (Staff) released analysis related to its proposed rules for pay ratio disclosure, which analysis evaluates the potential effects of excluding different...more

SEC Provides Additional Analysis Related to Proposed Pay Ratio Disclosure Rules

On June 4, the Securities and Exchange Commission provided additional analysis related to its proposed rules for pay ratio disclosure. The staff believes that the analysis will be informative for evaluating the potential...more

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