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US Stimulus Creates Temporary COBRA Premium Subsidy and Payroll Tax Credit

Under the new stimulus law, employers must make available temporary COBRA premium subsidies and special COBRA enrollment rights to eligible individuals. Employers are entitled to a refundable payroll tax credit for the amount...more

Reminder: Employers Must Report 2020 ISO and ESPP Transactions

Deadlines are approaching for employers to report last year’s employee exercises of incentive stock options and employee stock purchase plan purchases. Corporations that offer incentive stock options (ISOs) or maintain a...more

Department of Labor: Plan Fiduciaries Can Include Private Equity Investment Options for Defined Contribution Retirement Plans

The U.S. Department of Labor (“DOL”) recently issued an information letter (“DOL Letter”) that could provide sponsors of private equity and other private investment funds a new source of investor capital – some of the...more

DOL: Plan Fiduciaries Can Include Private Equity Investment Options for Defined Contribution Retirement Plans

New DOL information letter sheds light on how US defined contribution retirement plans (such as 401(k) plans) may offer private equity investments in compliance with ERISA. Key Points: ..Private fund sponsors and “fund of...more

US Employment Considerations During the COVID-19 Pandemic

The COVID-19 pandemic has created bleak economic conditions for many businesses, forcing them to undertake or consider drastic changes to their workforce. Although each employer’s business needs vary and require individual...more

Comprehensive Overview of the Families First Coronavirus Response Act

The FFCRA requires covered employers to provide emergency paid leave to eligible employees who cannot work due to qualifying COVID-19-related reasons. As Latham & Watkins previously reported, President Donald J. Trump...more

US Emergency Paid Leave Act: New Relief to Mitigate COVID-19’s Economic Impact

The legislation provides COVID-19-related paid leave that impacts many employers, but important questions remain. Key Points: ..The Act impacts employers with one to 499 employees, and will be effective no later than...more

US Emergency Paid Leave Bill: New Relief To Mitigate COVID-19’s Economic Impact

The legislation would enact coronavirus-related paid leave requirements that would affect many employers, but important questions remain. Key Points: ..As currently drafted, the bill would impact employers with one to...more

Viewpoints: Portfolio Company Pension Liabilities [Video]

New York partner Bradd Williamson, Global Chair of Latham’s Benefits, Compensation & Employment Practice, and Chicago partner Robin Struve discuss Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry...more

10 Key Takeaways From the Section 162(m) Proposed Regulations

Recently issued proposed regulations clarify changes made by the TCJA to the tax deductibility of executive compensation. Section 162(m) of the US Internal Revenue Code (the Code) as amended by the Tax Cuts and Jobs Act...more

Reminder: Employers Must Report 2019 ISO and ESPP Transactions

Deadlines are approaching for employers to report the year’s employee exercises of incentive stock options and employee stock purchase plan purchases. Corporations that offer incentive stock options (ISOs) or maintain a...more

Investment Funds: Sun Capital Reversal Offers Important Takeaways Regarding Portfolio Company Pension Liabilities

The First Circuit reverses a lower court decision and finds two Sun Capital private equity funds are not liable for portfolio company’s pension plan liabilities under ERISA. On November 22, 2019, the United States Court of...more

Reminder: Employers Must Report 2018 ISO and ESPP Transactions

Deadlines are approaching for employers to report last year’s employee exercises of incentive stock options and employee stock purchase plan purchases. Corporations that offer incentive stock options (ISOs) or maintain a...more

13 Takeaways Regarding Massachusetts’ New Noncompetition Agreement Law

A new Massachusetts law significantly limits when and with whom an employer can enforce a noncompetition agreement entered into on or after October 1, 2018. On August 10, 2018, Massachusetts Governor Charlie Baker signed...more

Reminder: Employers Must Quickly Report ISO and ESPP Transactions

Deadlines are approaching for employers to report 2017 employee exercises of incentive stock options and employee stock purchase plan purchases. Corporations who offer incentive stock options (ISOs) or maintain a...more

Public Company Summer/Fall To-Do List: 5 Steps Toward CEO Pay Ratio Disclosure

US public companies should be preparing now to disclose their CEO pay ratios in 2018. For the 2018 proxy season, most public companies will be required to disclose the pay ratio between their CEO and the median compensated...more

New SEC Staff Guidance on CEO Pay Ratio Disclosure Rules – Determining the Median Employee

Guidance clarifies how to determine the employee population and median employee for the ratio, though questions remain. The staff of the Division of Corporation Finance of the Securities and Exchange Commission (SEC) has...more

The Cold Comfort of the Best Interest Contract Exemption

The BIC Exemption to the new DOL Fiduciary Rule offers some relief, but at a potentially prohibitive cost. The US Department of Labor (the DOL) recently forced the most significant change to the investment community...more

Partnerships: IRS Extends Prohibition on Treating Partners as Employees

Employees of partnerships, LLCs or their disregarded entity subsidiaries who receive equity in such entities may be treated as “self-employed” for tax purposes. On May 3, 2016, the US Treasury Department (Treasury)...more

SEC Adopts CEO Pay Ratio Disclosure Rules

The SEC has adopted rules requiring companies to disclose the pay ratio between their CEO and median compensated employee. Last week, the Securities and Exchange Commission (the SEC) adopted final rules requiring...more

New SEC Proposed Rules on Pay versus Performance

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

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