Effective as of August 1, amendments to the Delaware General Corporation Law (DGCL) update the framework under which a company’s board of directors may delegate its authority to grant equity incentive awards....more
Recently proposed IRS regulations reverse the reasoning of several past IRS private letter rulings regarding the application of the $1 million compensation cap of Section 162(m) to UPREIT structures in publicly traded REITs...more
2/27/2020
/ Compensation & Benefits ,
Compensation Agreements ,
Corporate Structures ,
Employee Benefits ,
Executive Compensation ,
IRS ,
Private Letter Rulings ,
Publicly-Traded Companies ,
REIT ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Planning ,
UPREITS
New SEC disclosure rules regarding hedging are now in effect. As a technical matter, these rules do not require a publicly traded company to implement a hedging policy. They merely require a company to disclose information...more