News & Analysis as of

Executive Compensation

Nutter McClennen & Fish LLP

The Real Impact (Fall 2025)

Earlier this year, President Trump signed the One Big Beautiful Bill Act (the “OBBB”) into law. The OBBB has had a widespread impact on tax legislation, either amending or repealing many provisions of the Internal Revenue...more

Littler

Rethinking Talent in a Changing World

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Across every industry, employers are facing the same paradox: there has never been more global connectivity or access to talent, yet finding and keeping the right people has never felt harder....more

Proskauer - Regulatory & Compliance

Glass Lewis Abandons Benchmark Voting Policies

Glass Lewis, one of the two large proxy advisory firms to institutional investors, announced earlier this month that it would no longer employ standardized “benchmark” voting policies, but instead customize policies on a...more

Cooley LLP

Deciphering Rule 14a-8 and SEC Chairman Atkins’ Recent Remarks: What is ‘Precatory,’ and How Might It Affect Your...

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If you follow legal news, you’ve no doubt seen the many alerts, blogs and articles with splashy headlines about Rule 14a-8 of the Securities Exchange Act of 1934. Although corporate governance counsel will generally take the...more

Cooley LLP

Board Committees – What Private Companies Should Know

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Our US-based private company clients – particularly later-stage companies – often ask us for guidance on board committees. This article explains what board committees are, key factors in determining whether a private company...more

Cooley LLP

For a Shareholder Engagement Meeting, Who Should Attend?

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Typically, someone from the general counsel/corporate secretary team is always involved in an engagement. From there, you look at the agenda for the engagement to see what the issues are – and you bring the right people. You...more

Littler

The Global Guide Quarterly (Quarter 3, 2025)

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The Global Guide Quarterly (GGQ) is a newsletter published by Littler on a quarterly basis to provide high-level and concise coverage of global labor and employment (L&E) law developments in key countries across the Americas,...more

Lowenstein Sandler LLP

Sell Your Company, Not Your Employees: Employee Retention Tactics During Sales

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In this episode of Just Compensation, Megan Monson, Taryn E. Cannataro, and Zachary Bocian discuss employee retention strategies during a company sale, including transaction bonuses, retention bonuses, management carve-out...more

A&O Shearman

UK Bankers' Remuneration Reform: Significant Flexibility Unlocked

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The PRA and FCA have finalised major reforms to the UK bankers’ remuneration regime, unlocking significant flexibility for banks from 16 October 2025, while reinforcing individual accountability....more

Perkins Coie

2025 Garrett Securities Law Institute: Actionable Insights Despite SEC Absence

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Corporate and securities professionals convened in Chicago on October 9 and 10, 2025, for the Annual Ray Garrett Jr. Corporate & Securities Law Institute (the Institute). Notably absent were officials from the U.S. Securities...more

Troutman Pepper Locke

Employee Benefits and Executive Compensation Preparing for 2026 – Top Five Health and Welfare Updates — Troutman Pepper Podcast

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Join Lydia Parker and Laura Ferguson, partners in Troutman Pepper Locke's Employee Benefits + Executive Compensation Practice, as they discuss the top five health and welfare updates from 2025 to prepare you for 2026, from...more

Haynes Boone

Internal Revenue Service Releases its 2025-2026 Priority Guidance Plan

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The IRS recently released its 2025-2026 Priority Guidance Plan, which contains several significant retirement, executive compensation, and health and welfare initiatives for this year in connection with the One, Big,...more

DLA Piper

Trending in Transactions - Q3 2025

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Employment benefits - Ancillary health benefits in diligence and post-close integration - Ancillary health benefits are secondary health benefits typically offered in addition to medical plans – common examples are...more

Keating Muething & Klekamp PLL

Securities Snapshot: 3rd Quarter 2025 - A "New Day" at the SEC

As fall approaches, the SEC has kept a brisk pace on both proposed rulemaking and regulatory initiatives in the third quarter. In this Snapshot, we review the SEC’s decision to decrease registration fees for issuers as well...more

Troutman Pepper Locke

OBBBA Impacts on Executive Compensation: Changes to IRC Sections 162(m) and 4960

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On July 4, 2025, H.R. 1 — the One Big Beautiful Bill Act (the OBBBA) was enacted into law. OBBBA introduces significant amendments to the Internal Revenue Code (IRC), including notable changes to sections 162(m) and 4960. ...more

Thomas Fox - Compliance Evangelist

Sunday Book Review: September 28, 2025, The Books on Compensation & Incentives for September Edition

In the Sunday Book Review, Tom Fox considers books that would interest compliance professionals, business executives, or anyone curious about the subject. It could be books about business, compliance, history, leadership,...more

Pillsbury - Propel

Don’t Get a Face Tattoo: 5 Things That Will Inhibit an Exit

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In an M&A process, certain problems stand out like a face tattoo: visible from the first glance, shaping every impression a buyer forms. Buyers form early views from your capitalization table, minute book, IP chain of title,...more

White & Case LLP

Incentivizing Compliance and Disincentivizing Non-compliance

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The relationship between employee compensation, recognition, and an organization's culture of compliance is increasingly under scrutiny. Regulators, stakeholders and boards are recognizing that how employees are paid,...more

Troutman Pepper Locke

DOL Advisory Opinion Confirms Post-Employment Vesting Provisions in RSUs Should Not Create an ERISA Pension Plan

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On September 9, 2025, the Department of Labor (DOL) issued Advisory Opinion 2025-03A addressing the following question: Are awards of restricted stock units (RSUs) that permit post-employment vesting considered a “pension...more

Troutman Pepper Locke

The One Big Beautiful Bill: How Will It Impact Your Employees?

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The One Big Beautiful Bill Act (OBBB) was signed into law on July 4, 2025. With far-ranging impacts on taxation and spending, the OBBB will have significant effects on many benefit and compensation plans....more

Foley & Lardner LLP

Tricky Compliance Issues for Companies When an Executive Terminates Employment: Public Company Compensation Considerations

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When an executive or other senior-level employee terminates employment, employers must address the tax, equity, and benefits issues that may arise in connection with the employee’s termination. If the employer is a publicly...more

Haynes Boone

Treasury Department Releases Spring 2025 Regulatory Agenda for Retirement and Health Plans and Executive Compensation Arrangements

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The Treasury Department recently released its Spring Regulatory Agenda, which contains several important retirement, health, and executive compensation initiatives for this year....more

Hinckley Allen

Employee Stock Ownership Plan: How to Leverage Stock Appreciation Rights and Warrants

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When a company is contemplating a transaction involving an employee stock ownership plan (“ESOP”), there are a lot of considerations regarding structure, including how to retain, incentivize and reward key individuals. One...more

Cooley LLP

Capital Markets Update – September 2025 One-Minute Reads

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SEC launches ‘Project Crypto’ In response to the report from the President’s Working Group on Digital Asset Markets, and in alignment with this executive order, titled “Strengthening American Leadership in Digital Financial...more

Offit Kurman

Getting Paid for Nothing? The Legal Risks of No-Show Jobs

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From political scandals to organized crime cases, the phrase “no-show job” is often associated with something shady. Think HBO’s The Sopranos, where Tony Soprano’s crew collected paychecks on construction sites without having...more

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