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New Disclosure Guidelines‘Perk-olating’

It is well known that the impact of the COVID-19 pandemic on business operations has directly affected executive compensation decision-making and related disclosures. With this backdrop, the Securities and Exchange Commission...more

Guide to the Evolving Workplace

Among its many impacts on society, COVID-19 has changed, perhaps permanently, how employees interact with each other and the workplace. As some businesses begin to reopen their doors to their workforce, they should consider...more

Compensation and Governance Restrictions on CARES Act Stimulus Recipients - Update July 2020

We provide a deeper dive into the key stimulus programs under the CARES Act, as summarized in our client note “Congress Passes Largest Ever Economic Stimulus Package: Key Provisions of CARES Act.” The following table...more

Coronavirus Tax Relief Provisions Raise Surprising M&A Considerations

Two key provisions included in the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”)—the Paycheck Protection Program (PPP) and the Employee Retention Tax Credit (ERTC)—are raising surprising new issues in...more

Compensation and Governance Restrictions on CARES Act Stimulus Recipients - Update June 2020

We provide a deeper dive into the key stimulus programs under the CARES Act, as summarized in our client note “Congress Passes Largest Ever Economic Stimulus Package: Key Provisions of CARES Act.” The following table...more

Key Considerations in Designing a Return to Work Plan

Although it is too early to know when America’s workforce will return to offices and other places of work, it is prudent for companies to start preparing for the return of employees to the physical workplace. This is...more

Compensation and Governance Restrictions on CARES Act Stimulus Recipients - Update April 2020

We provide a deeper dive into the key stimulus programs under the CARES Act, as summarized in our client note “Congress Passes Largest Ever Economic Stimulus Package: Key Provisions of CARES Act.” The following table...more

Key Considerations in Employee Terminations - April 2020

KEY CONSIDERATIONS IN EMPLOYEE TERMINATIONS - The rapid global spread of the novel coronavirus (COVID-19) has forced many businesses to operate with reduced staff, with some concluding that employee layoffs are necessary....more

Employee Furlough Considerations

In the wake of the market disruption caused by the COVID-19 outbreak, many employers are considering employee furloughs as an alternative to layoffs. Furloughs generally refer to a mandatory, but temporary, cessation from...more

Expanded Employee Leave: Application and Enforcement

The Families First Coronavirus Response Act (the “Families First Act” or the “Act”) requires covered employers to provide employees two weeks of paid sick leave and additional benefits for family leave due to the COVID-19...more

Compensation and Governance Restrictions on CARES Act Stimulus Recipients

We provide a deeper dive into the key stimulus programs under the CARES Act, as summarized in our client note Congress Passes Largest Ever Economic Stimulus Package: Key Provisions of CARES Act. The following table summarizes...more

Qualified Retirement Plans During COVID-19: The CARES Act and Other Considerations

If you are a decision-maker or part of a COVID-19 response team at a U.S. business, you are making urgent, daily decisions that affect the health and wellbeing of your workers, customers and suppliers, as well as the...more

Key Considerations in Employee Terminations

The rapid global spread of the novel coronavirus (COVID-19) has forced many businesses to operate with reduced staff, with some concluding that employee layoffs are necessary. This memorandum discusses key considerations for...more

Revisiting Stock Option Repricing

Equity-based incentives are intended to motivate high levels of performance and align the interests of employees with those of shareholders. When markets decline steeply, however, many companies find that a significant...more

COVID-19: Disclosure and Capital Markets Considerations for US Listed Public Companies

COVID-19: DISCLOSURE AND CAPITAL MARKETS CONSIDERATIONS FOR US LISTED PUBLIC COMPANIES - The outbreak and continuing spread of the novel coronavirus (“COVID-19”) and the related disruption to the worldwide economy are...more

The Impact of COVID-19 on Incentive Compensation

The COVID-19 outbreak has had a swift and volatile impact on business operations and the financial markets. Because this is occurring simultaneously with the annual incentive award cycle of many companies, immediately at...more

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