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
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
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