As 2019 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and...more
12/16/2019
/ Benefit Plan Sponsors ,
Best Practices ,
Board of Directors ,
Corporate Governance ,
Deferred Compensation ,
Employee Stock Purchase Plans ,
Equity Compensation ,
Executive Compensation ,
Incentive Stock Options ,
Section 162(m) ,
Section 409A ,
Stock Options ,
Year-End Compliance Checklist ,
Year-End Planning ,
Year-End Tax Planning
As 2018 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end...more
On August 21, 2018, the IRS released Notice 2018-68 (“Notice”) providing its initial guidance on the Tax Cuts and Jobs Act (“Act”) transition rule for changes made to Section 162(m) of the Internal Revenue Code of 1986, as...more
9/13/2018
/ Contract Terms ,
Corporate Taxes ,
Covered Employees ,
Executive Compensation ,
Hiring & Firing ,
Initial Public Offering (IPO) ,
IRS ,
New Guidance ,
Publicly-Traded Companies ,
Section 162(m) ,
Tax Cuts and Jobs Act
On August 21, 2018, the IRS released Notice 2018-68 providing its initial guidance on the Tax Cuts and Jobs Act (Act) transition rule for changes under 162(m). Before the Act, 162(m) limited a public company’s tax deduction...more
8/27/2018
/ Binding Contractual Rules ,
Compensation & Benefits ,
Contract Renewal ,
Corporate Taxes ,
Covered Employees ,
Employment Contract ,
Executive Compensation ,
New Guidance ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Transition Relief ,
Wage and Hour
The Tax Cuts and Jobs Act (the “Tax Act”) has significant implications for public company executive compensation plans for tax years beginning after December 31, 2017 and will likely have a considerable impact on the future...more
As 2017 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end...more
11/17/2017
/ Deferred Compensation ,
Employee Stock Purchase Plans ,
Equity Compensation ,
Executive Compensation ,
FASB ,
Incentive Compensation ,
Information Statements ,
Internal Revenue Code (IRC) ,
IRS ,
ISOs ,
Section 162(m) ,
Section 409A
As 2016 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. Like last year, we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part 1 of...more
11/7/2016
/ Benefit Plan Sponsors ,
Confidentiality Agreements ,
Deferred Compensation ,
Employee Stock Purchase Plans ,
Equity Compensation ,
Executive Compensation ,
FASB ,
Incentive Stock Options ,
Internal Revenue Code (IRC) ,
Section 162(m) ,
Section 409A ,
Shareholder Approval ,
Year-End Planning