News & Analysis as of

Compensation Agreements

Episode 26: Talking Tax Reform and Executive Comp

by Akerman LLP on

Don’t let the episode title scare you away! Matt welcomes colleague Leanne Reagan to discuss how the House’s proposed tax reform bill impacts compensation arrangements and how, if passed into law, it could completely...more

ALJ Forces Combination of Hedge Fund Group in New York City - Tax Update Volume 2017, Issue 4

by Pepper Hamilton LLP on

On April 27, the New York City Tax Appeals Tribunal issued a decision requiring the related members of a hedge fund group to file a combined return for New York City tax purposes. However, the administrative law judge (ALJ)...more

IRS Guidelines Provide Greater Flexibility to Nonprofit Borrowers

by Polsinelli on

New guidelines from the Internal Revenue Service substantially overhaul safe harbors that have existed for 20 years. Specifically, the IRS recently released Revenue Procedure 2017-13 (“Rev. Proc. 2017-13”), which establishes...more

The Challenge of “Coasters” in Prospective Compensation Systems

by LawVision Group LLC on

There are many positive aspects to prospective Partner compensation systems but they have one glaring weakness that many law firm leaders wrestle with – what to do with a Partner who appears to be “coasting” and taking...more

Germany: Performance Target Agreements and Objectives

by Littler on

Employees in Germany with a bonus arrangement can claim variable compensation if they meet their agreed-upon or specified performance targets. The level of variable compensation upon full achievement of these targets is...more

Litigating Against a Former Employer for Additional Compensation

At the end of an employment relationship, a former employee may assert that he or she is entitled to additional compensation from a former employer. This could be, for example, in the form of bonus, commissions, or profit...more

Investment Funds Update: Europe: Legal and regulatory updates for the funds industry from the key asset management centres and...

by Dechert LLP on

AMF Consultations - Corporate Finance Advice and Intermediation in Miscellaneous Assets - The Autorité des Marchés Financiers (the “AMF”, the French financial markets authority) has recently launched two public...more

IRS Issues New Guidelines for Qualified Management Contracts for Facilities Financed with Tax Exempt Bonds

by Dickinson Wright on

Health care providers with facilities financed with tax exempt bonds need to be aware of recent changes to the IRS rules for qualified management contracts. On August 22, 2016, the IRS issued Rev. Proc. 2016-44 which...more

Acting the Part: Ontario Court of Appeal Clarifies Use of Future Conduct in Contractual Interpretation

On December 2, 2016, the Ontario Court of Appeal (Court) provided new guidance on the principles of contractual interpretation in the wake of the Supreme Court of Canada’s 2014 decision in Sattva Capital Corp. v. Creston Moly...more

DOL “Investment Advice” FAQs: Considerations for Investment Advisers, Broker-Dealers and Insurance Companies

by Dechert LLP on

The U.S. Department of Labor (DOL) issued in April 2016 the final version of its controversial “investment advice” regulation and various related exemptions (collectively, Final Rules), which are widely expected to have a...more

2016 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds and Other Private Funds

by Proskauer Rose LLP on

This special report provides a summary of some of the significant changes and developments that occurred in the past year in the private equity and hedge funds space, as well as certain recommended practices that investment...more

The DOL Issues “Investment Advice” FAQs – Continues to Try to Find an Ideal Balance for the Brave New Fiduciary World

by Dechert LLP on

The U.S. Department of Labor (the “DOL”) released its first set of FAQs (the “FAQs”) regarding the DOL’s recently finalized “investment advice” regulation and various related exemptions (collectively, the “Final Rules”) on...more

Financial Services Weekly News - November 2016

by Goodwin on

Editor's Note Voting Matters. Next week, we head to the polls to elect a new president of the United States and other government representatives. Voting is important because it allows registered citizens to cast their...more

Antitrust Authorities to Prosecute Criminally Anticompetitive Hiring and Compensation Agreements

by Goodwin on

The United States federal antitrust authorities announced last week that companies who have in place formal or informal hiring or compensation agreements with competitors may now face criminal prosecution. This is a notable...more

Financial Services Weekly News - October 2016 #2

by Goodwin on

Editor's Note - Never Satisfied. Despite the Securities and Exchange Commission’s announcement that, in its just completed fiscal year 2016, it filed a record 868 enforcement actions reprimanding misconduct by companies...more

New California Law Threatens To Destroy Plan Uniformity

by Allen Matkins on

Companies often include a choice of law provision in their equity and other compensation plans. Some companies include a choice of law in the award agreement, either in lieu of, or in addition to, the plan document. ...more

Rail Passenger Rights Extended from 1 October 2016

by Dentons on

Introduction - On 6 September 2016, the UK government announced that the Consumer Rights Act 2015 (the Act) will apply in full to all mainline passenger rail services from 1 October 2016. This represents a...more

New Nasdaq Rule Requires Disclosure of Third Party Compensation of Directors and Nominees

by Foley Hoag LLP on

Effective August 1, 2016, companies listed on Nasdaq are subject to a new rule requiring annual disclosure of the material terms of agreements or arrangements between directors or director nominees and third parties that...more

Compensation (Re)Design for Law Firms

by Timothy Corcoran on

The good people at Ark Group recently published a new book, “Compensation (Re)Design for Law Firms,” edited by Soo Darcy. I was invited to contribute a chapter, entitled “Incentivizing the New Normal.” As regular readers...more

SEC Approves Nasdaq Rule Requiring Disclosure of Third-Party Payments to Directors

by Holland & Knight LLP on

New Nasdaq Rule 5250(b)(3) is a result of increased activist shareholder efforts to place representatives on public company boards of directors. During the past several years, activist shareholders have sought to nominate...more

SEC Approves NASDAQ “Golden Leash” Rules

by Seyfarth Shaw LLP on

Recently, the U.S. Securities and Exchange Commission (the “SEC”) approved NASDAQ’s new Rule 5250(b)(3), which requires NASDAQ-listed companies to publicly disclose any cash or non-cash payments made by third parties to any...more

Nasdaq Requires Listed Company Disclosure of Third Party Compensation Agreements with Directors and Nominees

Nasdaq has amended its listing rules to require listed companies to publicly disclose compensation or other payments by third parties to company directors or nominees for director. The new rule, which is designated as...more

SEC Examiners Focused on Fund Share Class Conflicts of Interest

by Morgan Lewis on

OCIE recently published a Risk Alert announcing that it will examine the potential conflict of interest created by registered investment advisers being financially incentivized to recommend certain share classes to clients....more

Nasdaq Adopts “Golden Leash” Director Compensation Disclosure Requirement

by Goodwin on

The Nasdaq Stock Market LLC (Nasdaq) has adopted a new rule that will require each Nasdaq-listed company to publicly disclose compensation or other payments by third parties to any current director or nominee for director in...more

Life and Annuity Series: Class Certified in an ERISA “Unreasonable Compensation” Case

by WilmerHale on

The Colorado federal court concluded last summer, in Teets v. Great-West Life & Ann. Ins. Co., that an insurer could be subject to ERISA liability for receiving unreasonable compensation in connection with a stable value...more

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