Notice 2018-68 clarifies certain Section 162(m) issues with respect to covered employees and grandfathering of written binding contracts.
Key Points:
..“Covered employee” determination is not affected by whether or not...more
Proposed US tax reform may impact the deductibility of executive compensation programs and companies should evaluate any potential tax planning opportunities in 2017 and the impact of the proposed changes going...more
Companies should consider compensation-related changes to ISS policies when preparing for annual meetings on or after February 1, 2017.
Institutional Shareholder Services (ISS) recently released updates to its 2017...more
Delaware case exposes director compensation to heightened “entire fairness” standard absent adequate stockholder ratification -
The Delaware Court of Chancery recently decided a case that makes it easier for plaintiffs...more