Buyers in M&A transactions should consider a number of due diligence items in response to COVID-19 and the governmental response thereto.
As parties pursue mergers and acquisitions transactions during, and in the wake of,...more
The legislation provides COVID-19-related paid leave that impacts many employers, but important questions remain.
Key Points:
..The Act impacts employers with one to 499 employees, and will be effective no later than...more
The legislation would enact coronavirus-related paid leave requirements that would affect many employers, but important questions remain.
Key Points:
..As currently drafted, the bill would impact employers with one to...more
The First Circuit reverses a lower court decision and finds two Sun Capital private equity funds are not liable for portfolio company’s pension plan liabilities under ERISA.
On November 22, 2019, the United States Court of...more
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