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 tax reform legislation includes several provisions that will affect the treatment of executive compensation.
Key Points:
..The current House and Senate bills remove the previously proposed Section 409B1 and...more
In its current form, the proposed legislation would drastically change the tax treatment of executive compensation in several areas.
The Tax Cuts and Jobs Act, as proposed by the Ways and Means Committee of the US House of...more
From theory to practice, planning to enforcement, the answers to 42 of the most frequently asked questions can help you prepare, cope or respond to a restructuring.
This Client Alert answers some of the most frequently asked...more
Decision creates a substantial barrier to controlled group claims in Canada, may provide a template for other jurisdictions.
Key Points:
..ERISA controlled group liability is joint and several for all members of a pension...more
Will it soon be time to chart a new course in executive compensation?
As a result of the November 8, 2016 election, Republicans will control the Presidency, the Senate and the House of Representatives beginning on...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
If adopted, the Proposed Rule would have a significant impact on compensation practices at covered institutions.
On April 21, 2016, the National Credit Union Administration (the NCUA) issued a proposed rule regarding...more
5/5/2016
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Vesting
From theory to practice, planning to enforcement, the answers to 42 of the most frequently asked questions can help you prepare, cope, or respond to a restructuring.
This Client Alert answers some of the most...more
As early as the 2016 proxy season, most U.S. public companies may need to include new disclosures, and should start thinking about them now.
On April 29, 2015, the Securities and Exchange Commission (the SEC) proposed...more