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Compensation & Benefits › Internal Revenue Code (IRC) › Securities and Exchange Commission (SEC)

Vinson & Elkins LLP

Executive Compensation Under the New Administration

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President-elect Donald Trump’s impending return to power on January 20, 2025, has created uncertainty and challenges for proxy advisory firms, such as ISS and Glass Lewis, which provide voting recommendations to investors on...more

Skadden, Arps, Slate, Meagher & Flom LLP

Key Trends in Executive Compensation, Employment Law and Compensation Committee Practices

Skadden, Arps, Slate, Meagher & Flom LLP on

On January 29, 2020, Skadden hosted the webinar “Key Trends in Executive Compensation, Employment Law and Compensation Committee Practices” presented by panelists Michael Bergmann, Executive Compensation and Benefits counsel;...more

Troutman Pepper Locke

Holiday Stocking Stuffer: IRS Issues Proposed Regulations Under Code Section 162(m)

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On December 16, 2019, the Treasury Department released proposed regulations (the “Proposed Regulations”) to address the amendments made to Code Section 162(m) by the Tax Cuts and Jobs Act (the “Amendment”). As background,...more

Morrison & Foerster LLP

IRS Widens Scope Of Section 162(m) Deduction Limit

Morrison & Foerster LLP on

Section 162(m) of the Internal Revenue Code (the “Code”) caps at $1 million a year a public corporation’s tax deduction for compensation paid to each of certain executive officers. As originally implemented, the regulations...more

Kelley Drye & Warren LLP

IRS Releases Initial 162(m) Guidance

Kelley Drye & Warren LLP on

IRC §162(m) limits a publicly held corporation’s ability to take a tax deduction for compensation paid to covered employees in excess of $1 million. As mentioned in our January 2018 Client Advisory, the Tax Cuts and Jobs Act...more

McGuireWoods LLP

IRS Releases New Guidance on Section 162(m) Covered Employees and Grandfathering Rules

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The IRS recently released guidance regarding the 2017 Tax Act amendments to Section 162(m) of the Internal Revenue Code, which generally apply to taxable years beginning or after Jan. 1, 2018. IRS Notice 2018-68 provides...more

Kilpatrick

Initial Post-Tax Reform 162(m) Guidance Issued – A Reasonable Grandfather and a Covered Employee Surprise

Kilpatrick on

On August 21, 2018, Treasury and IRS released Notice 2018-68, their initial guidance on the application of Code section 162(m) after Tax Reform (including the operation of the grandfather provision for compensation required...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

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