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The Impact of Dodd-Frank Clawback Policies on NQDC Plans

Dodd-Frank clawback policies require covered companies to promptly recover any “erroneously award compensation” received by certain current or former “executive officers.” “Erroneously awarded compensation” refers to...more

An Updated Framework for Delegating Equity Grant-Making Authority in a Delaware Public Company

Effective as of August 1, amendments to the Delaware General Corporation Law (DGCL) update the framework under which a company’s board of directors may delegate its authority to grant equity incentive awards....more

Tax Reform Bill Tightens $1M Limit on Deductibility of Public Company Executive Compensation

The Tax Cuts and Jobs Act (TCJA) will make major changes to the $1 million limit on deductible compensation contained in Section 162(m) of the Internal Revenue Code....more

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