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2017 Tax Law's Impact on Compensation and Benefits

On December 20, 2017, Congress passed the Tax Cuts and Jobs Act (the Act), which President Trump indicated he would sign. It is a sweeping tax bill with the potential to significantly alter executive compensation and employee...more

ISS Releases Compensation-Related Preliminary Frequently Asked Questions for 2018 Proxy Season

On November 27, 2017, Institutional Shareholder Services (ISS) released Preliminary Frequently Asked Questions (Preliminary FAQs) for its 2018 U.S. compensation policies. The Preliminary FAQs apply to annual meetings held on...more

Planning for the Approaching CEO Pay Ratio Disclosure Requirement

It appears likely that the CEO pay ratio disclosure rule adopted by the Securities and Exchange Commission in 2015 will require companies that are subject to the rule to begin including CEO pay ratio disclosure for 2017...more

Deadline Approaching for Reporting 2016 ISO Exercises and ESPP Transfers

Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options...more

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