News & Analysis as of

Executive Compensation

Proskauer’s Study Examines 2017 IPOs

by Proskauer Rose LLP on

Welcome to this fifth edition of Proskauer’s IPO Study. In it you will find our analysis of market practices and trends for U.S.-listed initial public offerings (IPOs). Our proprietary database and analyses now cover 462 IPOs...more

Blog: Fallout from pay-ratio reporting

by Cooley LLP on

As a general matter, SEC rules do not mandate companies to disclose details about the composition or location of their workforces; Reg S-K requires disclosure of only the number of employees, but no information about them....more

ERISA Newsletter - First Quarter 2018

by Proskauer Rose LLP on

Despite the change in seasons, there appears to be no change in the pace of complex and class action ERISA litigation. Investments in defined contribution plans—both 401(k) and 403(b) plans—continue to be the leading target...more

Tax in the City - A Women's Tax Roundtable - Tax Reform Changes to Employee Compensation and Benefit Deductions

by McDermott Will & Emery on

Qualified Transportation Benefits - ..Includes transit pass, qualified parking, van pooling, or bicycle commuting ..Prior law – employer deduction for both – Employer subsidy (all four) – Employee pre-tax payment...more

Tax Reform Curbs Fringe Benefits

by Poyner Spruill LLP on

The Tax Cuts and Jobs Act was signed into law on December 22, 2017. The Act modifies the tax consequences of certain employer-provided fringe benefits, including those related to transportation, moving, meals, entertainment,...more

When in Doubt, Assert a Rule 403 Objection, Lest A Corporate Defendant’s Financial Well-being Come into Evidence Through a...

by Butler Snow LLP on

Generally, a corporate defendant’s financial well-being is not admissible evidence at trial for concern that such evidence would encourage a jury to find the corporate defendant liable merely because the corporate defendant...more

Business Judgment Rule Applies to a Board’s Response to Take “All Necessary Actions”

What legal standard applies to assess a corporate board’s refusal to pursue litigation in response to a shareholder’s demand to take “all necessary actions” to correct alleged director misconduct?...more

Practical Insights on Tax Reform: Impact on Exempt Organizations

On December 22, 2017, President Trump signed into law legislation, known as the Tax Cuts and Jobs Act (“TCJA”), which is the most extensive overhaul of the United States Internal Revenue Code (the “Code”) in 30 years. In...more

Alert: Delaware Supreme Court Changes Conversation on Director Compensation

by Cooley LLP on

In recent years, there has been an increase in Delaware breach of fiduciary duty claims (including stockholder demands and actual cases) asserted against public company boards alleging that the directors engaged in...more

Japan Legal Update - Volume 34 | March 2018

by Jones Day on

Corporate Governance - Subcommittee Prepares Interim Proposal for Amendment to the Companies Act - On February 14, 2018, the Companies Act (in relation to Corporate Governance, etc.) Sub-Committee of the Legislative...more

Advocacy Group Requests SEC to Investigate Irregularities in Pay Ratios

An advocacy group, Public Citizen, has requested the SEC to investigate irregularities and inconsistencies in pay ratios reported by public companies. According to the group’s press release...more

Decoding the Tax Cuts and Jobs Act – Part VIII: Charitable and Tax-Exempt Organizations / Estate and Gift Taxes

by Garvey Schubert Barer on

Charitable organizations work hard to maintain exempt status. These organizations operate in a highly regulated landscape: In exchange for enjoying freedom from income taxes, they must comply with strict organizational and...more

California Proposes To Base Tax Rate On Compensation Ratio

by Allen Matkins on

The California legislature may soon be considering a bill that would revise the tax rates for publicly held corporations based on their compensation ratios. As introduced by Senator Nancy Skinner, SB 1398 would establish the...more

Pratt, Jon Vaughan Merrick and Barclays Capital Asia Limited: the fight for the unvested bonuses continues

by DLA Piper on

The Tadjudin ruling in 2015 highlighted the willingness of the courts to imply an 'anti-avoidance' term into contracts to protect against terminations aimed at depriving executives of bonuses or vesting of benefits. Employers...more

Blog: Are Pay-Ratio Disclosures Misleading?

by Cooley LLP on

As I noted in this recent blogpost, a survey conducted by Compensation Advisory Partners LLC of pay-ratio disclosures from 150 companies with a median revenue of $2.1 billion showed that, as of March 9, 2018, the lowest ratio...more

Financial Stability Board Issues Supplementary Guidance to its Principles and Standards on Sound Compensation Practices

by Shearman & Sterling LLP on

The Financial Stability Board has published the finalized version of its Supplementary Guidance on its Principles and Standards on Sound Compensation Practices, following feedback to a consultation it launched in June 2017....more

Top Ten Emerging Trends in Pay Ratio Disclosure

Preliminary trends are emerging from the pay ratio disclosures filed by U.S. public companies in 2018. Few companies use statistical sampling to identify their median employees and, instead, companies rely on a...more

Employee Benefits Alert

This alert is intended to provide you with an update on the following employee benefit developments that we thought would be of interest: Tax Cuts and Jobs Act reduces the health savings account limit for 2018....more

Blog: Early pay-ratio trends from compensation consultants

by Cooley LLP on

What are the early trends in pay-ratio disclosure? Surveys conducted by compensation consultants provide some insights. A survey conducted by Compensation Advisory Partners LLC of pay-ratio disclosures from 150 companies...more

Three new acts change tax and employee benefit rules and might require employer action

by Hogan Lovells on

Congress and the Administration have been busy recently, enacting not only the "Tax Cuts and Jobs Act" or "TCJA" on December 22, 2017, but also a Continuing Resolution on January 23, 2018, and the Bipartisan Budget Act of...more

Impact of 2017 Tax Reform: Sports and Entertainment

by Moskowitz LLP on

Most reporting about our new tax laws has been on the reduction of business taxes, real estate, and the loss of individual deductions. In this blog post, we will highlight some provisions that will impact the sports and...more

Amend Plans Now For New Disability Claims Procedure

by Burns & Levinson LLP on

New federal rules apply for processing disability claims made under employee benefit and executive deferred compensation plans after April 1, 2018. Employers sponsoring retirement plans, disability plans, or nonqualified...more

New Tax Law Affects Executive Compensation

by LeClairRyan on

The final tax reform bill signed by President Trump on December 21, 2017 makes substantial changes to executive compensation paid by private and public companies and non-profit organizations. But it could have been worse. ...more

The 2017 Tax Cuts and Jobs Act: A Pandora’s Box for Higher Education

The enactment of the Tax Cuts and Jobs Act of 2017 has raised a number of potential issues for institutions of higher education. Due to this significant impact, institutions need to study the Tax Act and plan appropriately....more

Outdated Partner Comp Plans Are an Obstacle to Growth

by Timothy Corcoran on

The old models of partner compensation are increasingly keeping firms from the client-focused culture needed to succeed today. In the March 2018 issue of American Lawyer, I discuss how partner compensation can accelerate,...more

1,080 Results
|
View per page
Page: of 44
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.