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Performance-Based Compensation

Foley & Lardner LLP

Mergers, Acquisitions, and Dispositions for Seed- And Early-Stage Startups

Foley & Lardner LLP on

We know 2023 was not a great year for M&A activity, but seed- and early-stage startups fared much better than their later-stage counterparts. A recent PitchBook article addresses this, highlighting data that shows young...more

Mayer Brown Free Writings + Perspectives

The SEC’s Pay-versus-Performance Disclosure Proposal is Back

On January 27, 2022, the US Securities and Exchange Commission (SEC) reopened the comment period for the proposed “pay-versus-performance” rules mandated by the Dodd-Frank Act, which would require disclosure of information...more

McCarter & English Blog: Government Contracts...

The Evolution Of Contract Financing: Resurrecting Performance-Based Payments Under Fixed-Price Contracts

Contracting with the Department of Defense (DoD) can provide healthy opportunities for businesses of all sizes. That said, it is no secret that contractors without the cash resources to finance their performance while...more

Hutchison PLLC

What is a Profits Interest?

Hutchison PLLC on

Equity compensation can be different in LLCs and corporations. LLCs have the benefit of using a special equity compensation tool called a “profits interest.” Unlike a traditional stock option, which represents a right to...more

Dechert LLP

And We Mean It - Proposed Regulation Doubles Down on the Elimination of the Performance-Based Exception Under Section 162(m) of...

Dechert LLP on

Last week, on December 20, 2019, the U.S. Department of the Treasury and Internal Revenue Service (the “IRS”) published a proposed regulation (the “Proposed Regulation”) under Section 162(m) of the Internal Revenue Code of...more

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