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Compensation & Benefits › Golden Parachutes

Stinson - Corporate & Securities Law Blog

2024 ISS Policy Update: Severance Arrangements

Stinson - Corporate & Securities Law Blog on

It appears the lone ISS policy update for the US will be to Severance Agreements for Executives/Golden Parachutes. ISS will vote on a case-by-case basis  on shareholder proposals requiring that executive severance...more

Foley & Lardner LLP

Form and Substance: Why the Form of a Transaction is so Critical to Employee Benefits and Executive Compensation Strategy

Foley & Lardner LLP on

The form of a corporate transaction sets the stage for the employee benefits and executive compensation (EBEC) strategy – in the scope of due diligence and purchase agreement negotiations and post-closing activity. The charts...more

Goulston & Storrs PC

When a Stick Tastes Like a Carrot - Post-Employment Payouts for College Coaches

Goulston & Storrs PC on

Post-employment payouts are a hallmark of college and university coaching contracts. In the case of a not-for-cause termination, the purpose of post-employment payments is to honor the payment terms of the contract and...more

Morgan Lewis

IRS Releases Proposed Regulations on Executive Compensation for Tax-Exempt Organizations

Morgan Lewis on

The Internal Revenue Service and US Department of the Treasury have released proposed regulations governing the excise tax imposed by Internal Revenue Code Section 4960 on certain executive compensation paid to employees of...more

Seyfarth Shaw LLP

Executive Compensation at Tax-Exempt Organizations Back in the Limelight – IRS Issues New Guidance

Seyfarth Shaw LLP on

Seyfarth Synopsis: The IRS recently issued proposed regulations providing guidance under Internal Revenue Code (“Code”) Section 4960, which provides for an excise tax on tax-exempt organizations that pay certain executives in...more

Skadden, Arps, Slate, Meagher & Flom LLP

2020 Compensation Committee Handbook

Skadden, Arps, Slate, Meagher & Flom LLP on

Skadden’s Executive Compensation and Benefits Group is pleased to provide you with its 2020 Compensation Committee Handbook. This edition reflects updates in applicable law and practices, including developments in director...more

WilmerHale

The Section 4960 Excise Tax: Application to Tax-Exempt and Affiliated Taxable Entities

WilmerHale on

Federal tax law changes enacted with the Tax Cuts and Jobs Act of 2017 may require tax-exempt organizations to reevaluate their compensation practices, particularly with respect to employee severance. Section 4960 of the...more

Holland & Knight LLP

IRS Notice Provides Guidance for Exempt Organizations on Excise Tax

Holland & Knight LLP on

• The Internal Revenue Service (IRS) released IRS Notice 2019-09 (Notice) offering guidance under Section 4960 of the Internal Revenue Code as added by the Tax Cuts and Jobs Act. • Section 4960 applies to certain...more

Orrick, Herrington & Sutcliffe LLP

IRS Updates Golden Parachute Audit Guide

Orrick, Herrington & Sutcliffe LLP on

This is our first of many alerts during 2017 as the new administration signals the rollback of many regulations (e.g., fiduciary rules and pay ratio). We will keep you posted. In January 2017, the Internal Revenue...more

Katten Muchin Rosenman LLP

ISS Publishes Updated FAQs for its Proxy Voting Policies

Katten Muchin Rosenman LLP on

On December 20, Institutional Shareholder Services (ISS) published updated FAQs regarding its proxy voting policies and procedures. The updated FAQs address, among other things, ISS’ policies for evaluating executive...more

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