Can we keep our heads (and options) above water? As we enter the middle of the first quarter of 2024, many management teams and boards are still asking themselves this question. Volatility in equity markets has, for many...more
The COVID-19 pandemic has created bleak economic conditions for many businesses, forcing them to undertake or consider drastic changes to their workforce. Although each employer’s business needs vary and require individual...more
The FFCRA requires covered employers to provide emergency paid leave to eligible employees who cannot work due to qualifying COVID-19-related reasons.
As Latham & Watkins previously reported, President Donald J. Trump...more
The 31 December deadline for EU Member States to adopt implementing legislation for DAC 6 is fast approaching. Intermediaries and taxpayers must be ready for compliance.
By the end of 2019, each Member State of the...more
Public companies should consider a number of items for 2019, including recent SEC and proxy advisory developments and other perennial executive compensation considerations.
Even as the US government shutdown continues to...more
1/16/2019
/ Board of Directors ,
Corporate Governance ,
Disclosure Requirements ,
Equity Plans ,
Executive Compensation ,
Hedging ,
Popular ,
Proxy Season ,
Proxy Statements ,
Publicly-Traded Companies ,
Say-on-Pay ,
Securities and Exchange Commission (SEC) ,
Shareholder Approval ,
Smaller Reporting Companies
When designing 2018 compensation plans and proxy disclosure, companies should focus on implications of recent developments, as well as enduring compensation considerations.
2018 brings significant changes to the executive...more
Companies may wish to take certain steps before January 1, 2018, with respect to 2017 annual bonuses.
As has been widely reported, Congress has passed tax reform legislation lowering 2018 corporate tax rates and thus...more
Guidance clarifies how to determine the employee population and median employee for the ratio, though questions remain.
The staff of the Division of Corporation Finance of the Securities and Exchange Commission (SEC) has...more
Treasury Department and IRS issue proposed regulations to address certain specific provisions of the existing Section 409A regulations.
On June 21, 2016, the Department of the Treasury and the Internal Revenue Service...more
Employees of partnerships, LLCs or their disregarded entity subsidiaries who receive equity in such entities may be treated as “self-employed” for tax purposes.
On May 3, 2016, the US Treasury Department (Treasury)...more
District Court finds affiliated funds acted in de facto partnership which controlled portfolio company; Decision may be significant in making private equity acquisition structuring choices.
On March 28, 2016, a Federal...more
4/4/2016
/ Commercial Bankruptcy ,
Employee Retirement Income Security Act (ERISA) ,
Investment Portfolios ,
Joint and Several Liability ,
Multiemployer Pension Plan Amendments Act (MPPAA) ,
Multiemployer Plan ,
PBGC ,
Pensions ,
Private Equity Funds ,
Sun Capital Partners ,
Withdrawal Liability
The Patient Protection and Affordable Care Act (ACA) links the number of employees a business has to that business’s healthcare coverage responsibilities and penalties. As such, the ACA focuses new attention on the already...more
Businesses subject to the Affordable Care Act’s “shared responsibility” provision must consider proper worker classification and its implications.
Although the Patient Protection and Affordable Care Act, as amended...more