On August 25, the SEC adopted rule amendments that require registrants to disclose, in proxy or information statements in which executive compensation disclosure is required, information showing the relationship between...more
On August 21, the Internal Revenue Service (IRS) issued Notice 2018-68 containing much-awaited interpretive guidance on Section 162(m) of the Internal Revenue Code as amended by last year's tax reform act (Tax Act), including...more
8/31/2018
/ Compensation & Benefits ,
Corporate Taxes ,
Employee Benefits ,
Executive Compensation ,
Grandfathering Rules ,
Income Taxes ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Planning ,
Tax Rates ,
Tax Reform ,
Taxation ,
Trump Administration
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
3/21/2018
/ Cadillac Tax ,
Compensation & Benefits ,
Depreciation ,
Employee Benefits ,
Executive Compensation ,
Fringe Benefits ,
Meals-Gifts-and Entertainment Rules ,
Paid Time Off (PTO) ,
Pass-Through Entities ,
Popular ,
Settlement ,
Sexual Harassment ,
Tax Credits ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Exempt Entities ,
Tax Reform ,
UBIT ,
Withholding Tax
The subject of director compensation awards has been moving up the corporate governance agenda of many public companies since December 2017.
...more
The new draft tax bill, unveiled last week by the Trump administration has many provisions which would significantly affect many businesses in the United States. This post does not focus on all of the implications for the...more
11/9/2017
/ Compensation & Benefits ,
Deferred Compensation ,
Employee Benefits ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
Proposed Legislation ,
Section 162(m) ,
Section 409A ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration
On September 21, the SEC and the staff of the Division of Corporation Finance issued new and updated interpretive guidance regarding the CEO pay ratio disclosure required by Item 402(u) of Regulation S-K. The guidance...more
10/2/2017
/ CEOs ,
Disclosure Requirements ,
Dodd-Frank ,
Executive Compensation ,
Item 402 ,
Median Employee ,
Pay Ratio ,
Proxy Season ,
Publicly-Traded Companies ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Statistical Sampling