On December 20, 2017, the House of Representatives and the Senate voted to enact the tax reform bill, which has been renamed “To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the...more
On November 2, 2017, the House Republicans released the text of the Tax Cuts and Jobs Act (the “House Bill”), laying out a broad set of changes to the tax code that could dramatically change the ways companies compensate,...more
On September 21, 2017, both the Securities and Exchange Commission (the “Commission”) and its Division of Corporation Finance (“Corp Fin”) provided guidance on the pay ratio disclosure requirement mandated by the Dodd-Frank...more
Please join the Locke Lord Employee Benefits and Executive Compensation Group for our 29th Annual Employee Benefits Seminar. Our attorneys will provide an overview of current developments related to employee benefit plans....more
A 2013 change in the City of Houston’s employee benefits policy to extend benefits to the same-sex spouses of City employees, intended to align the City’s policy with what its legal counsel determined was a federal...more
Program Highlights Please join the Locke Lord Employee Benefits and Executive Compensation Group for our 28th annual employee benefits seminar via webinar. Our attorneys will provide an overview of current developments...more
9/8/2016
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Continuing Legal Education ,
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Employee Benefits ,
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Human Resources Professionals ,
Limitation Periods ,
Mergers ,
Non-Assignment Clauses ,
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Webinars
On June 21, 2016, after more than 15 years of ongoing deliberations, the U.S. Department of the Treasury (the Dept. of Treasury) issued proposed regulations under Section 457 of the Internal Revenue Code of 1986 (the Code),...more
7/19/2016
/ Deferred Compensation ,
Forfeiture ,
Internal Revenue Code (IRC) ,
IRS ,
Non-Compete Agreements ,
Proposed Regulation ,
Section 409A ,
Section 457(f) ,
Severance Agreements ,
Tax Exempt Entities ,
U.S. Treasury ,
Vesting
On April 8, 2016, the Department of Labor (DOL) issued its final regulations significantly redefining the standards for determining when an adviser is a fiduciary under the Employee Retirement Income Security Act of 1974, as...more
Since 2007, public companies have generally relied on a position taken by the IRS in Notice 2007-49 that a “covered employee” for determining who is subject to the $1 million deductibility limitations of Code Section 162(m)...more
What is the Supreme Court’s holding in Obergefell v. Hodges?
LB: The U.S. Supreme Court ruled that all states must license a marriage between two people of the same sex and all states must recognize a lawful same-sex...more
Many public companies have not waited for the Securities Exchange Commission (SEC) to mandate executive compensation recovery policies, as required by the Dodd-Frank Act. Shareholder and peer pressure has resulted in the...more
The Greater Houston Partnership will hold a continuing education series "What Employers Need to Know about Attracting, Managing and Separating from Their Employees: Current Legal Compliance and Talent Management Issues."...more