News & Analysis as of

Employee Benefits Publicly-Traded Companies

Nelson Mullins Riley & Scarborough LLP

Modern Bonus Structures: The Rise of Multi-Factor Incentive Plans

As investor expectations shift, regulatory pressure mounts, and business models evolve, compensation committees are moving away from short-term incentive plans that rely solely on a single financial performance measure. The...more

Proskauer - Employee Benefits & Executive...

Executive Use of Corporate Aircraft: Navigating Tax, SEC Disclosure and Other Key Considerations

Companies are increasingly allowing their chief executive officers and, in certain circumstances, other executives to use corporate jets (which may be chartered flights or fractionally or fully owned aircraft) for personal...more

Thomas Fox - Compliance Evangelist

Daily Compliance News: May 15, 2025, The Downfall in Davos Edition

Welcome to the Daily Compliance News. Each day, Tom Fox, the Voice of Compliance, brings you compliance-related stories to start your day. Sit back, enjoy a cup of morning coffee, and listen in to the Daily Compliance...more

DLA Piper

Tax Considerations for Public Company Equity Incentive Awards

DLA Piper on

This is the third part of a series covering certain securities law, corporate governance, and tax considerations related to stock options and restricted stock unit (RSU) awards granted by public companies....more

Cooley LLP

Proposed Regulations Issued Under Internal Revenue Code § 162(m)

Cooley LLP on

Changes effective starting on January 1, 2027 - In the last few days preceding President Donald Trump’s inauguration, the IRS under the Biden administration proposed regulations to implement amendments to Internal Revenue...more

Carlton Fields

Expect Focus - Volume I, January 2025

Carlton Fields on

The Mysterious Boundary Beyond Which “Personal” Relationships Jeopardize a Director’s Independence - In a recent enforcement action, the SEC concluded that the relationship between James Craigie and an officer of Church &...more

Holland & Knight LLP

Fashion Retailer Failed to "Express" $1M in Perks But Skirts Civil Penalties

Holland & Knight LLP on

Like a fashion trend that never fails to come back in style (we look fabulous in baggy jeans, btw), we're revisiting SEC enforcement actions involving public company executive perquisites – or "perks" – a topic we have...more

Seyfarth Shaw LLP

How Now, High Five? IRS Issues Proposed Regulations for the Expanded Definition of “Covered Employee” Under Section 162(m) that...

Seyfarth Shaw LLP on

On January 16, 2025, the IRS issued proposed regulations under Section 162(m) of the Internal Revenue Code of 1986 (the “Code”), which limit the amount of compensation a publicly held corporation may deduct for wages paid to...more

Lowenstein Sandler LLP

Equity Incentive Plan Considerations for Public Companies

Lowenstein Sandler LLP on

On this episode of “Just Compensation,” Andrew Graw, Megan Monson, and Jessica I. Kriegsfeld talk about equity plan considerations for public companies. They address various drafting considerations that are specific to public...more

Proskauer - Employee Benefits & Executive...

[Podcast] Episode 50: Activism and EBEC

In this episode of The Proskauer Benefits Brief, David Teigman, partner in the Tax Department and a member of the Employee Benefits & Executive Compensation Group, Josh Apfelroth, partner in the Private Equity and Mergers &...more

Troutman Pepper Locke

Equity Award Delegations for Publicly Traded Companies — The Consumer Finance Podcast

Troutman Pepper Locke on

Please join Troutman Pepper Partners Chris Willis and Sheri Adler as they discuss recent developments in equity award delegations for public companies incorporated in Delaware. Sheri, a member of our Employee Benefits and...more

WilmerHale

Public Company Stock Option Repricings: A Primer

WilmerHale on

Stock options are often a significant, and critical, component of a public company’s compensation and benefits programs as they align the interests of employees and stockholders—when the company’s stock price increases,...more

Cadwalader, Wickersham & Taft LLP

Ringing in the New Year – Practical Tips for Public Companies to Implement the New SEC Rule 10b5-1 Trading Plan Rules in Their...

Overview of SEC Final Rules on Rule 10b5-1 Trading Plans - On December 14, 2022, the U.S. Securities and Exchange Commission (“SEC”) unanimously adopted final rules adding new conditions applicable to Rule 10b5-1 trading...more

Foley & Lardner LLP

Employee Benefits and Executive Compensation Changes in the American Rescue Plan Act of 2021

Foley & Lardner LLP on

The American Rescue Plan Act of 2021 (the “ARPA”), which President Biden is expected to sign this week, includes a handful of provisions affecting employee benefit plans and publicly-traded companies’ tax deductions for...more

Bennett Jones LLP

Public Company Employee Stock Options: New Limits on Capital Gains-Like Treatment

Bennett Jones LLP on

For many public corporations, employee stock options have historically represented the "holy grail" of equity-based employee compensation. While providing an opportunity for employees to share in their employer's growth in a...more

Levenfeld Pearlstein, LLC

Final Regulations Issued on Deductions for Executives’ Compensation

Executives of public companies looking to their personal and company compensation planning in the New Year face a host of challenges. They and their compensation committees do, however, have the benefit of long-awaited...more

Morgan Lewis

DOL’s Final ERISA Proxy Voting Rule Largely Changed to Principles-based Approach

Morgan Lewis on

The US Department of Labor (DOL) has released its final rule on the application of ERISA fiduciary duties—specifically the duties of prudence and loyalty—to proxy voting and the exercise of shareholder rights. It takes effect...more

Perkins Coie

Employee Benefit Plan Developments—2020 Year in Review

Perkins Coie on

Employee benefits professionals have faced many challenges in 2020. We have seen remarkable changes to state and local requirements, an onslaught of new benefits legislation and governmental policies, shifting reporting and...more

Laner Muchin, Ltd.

Department of Labor Imposes New Restrictions on ESG Investments in Retirement Plans

Laner Muchin, Ltd. on

Retirement plan fiduciaries and participants with the ability to direct the investment of their retirement accounts increasingly have considered environmental, social, and governance (ESG) factors important to their...more

Snell & Wilmer

2020 End of Year Plan Sponsor “To Do” List (Part 3) - Executive Compensation

Snell & Wilmer on

As 2020 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and...more

Mayer Brown Free Writings + Perspectives

The Department of Labor’s ESG-less Final ESG Rule

On October 30, 2020, the U.S. Department of Labor (“DOL”) released its final regulation (“Final Rule”) relating to a fiduciary’s consideration of environmental, social and governance (“ESG”) factors when making investment...more

Latham & Watkins LLP

US Department of Labor Puts ESG Investing on Ice

Latham & Watkins LLP on

In its finalized rule amending ERISA, the DOL makes financial factors paramount in a fiduciary’s responsibility to investors. On October 30, 2020, the US Department of Labor (DOL) published Financial Factors in Selecting...more

Skadden, Arps, Slate, Meagher & Flom LLP

A New Focus on UK Tax-Advantaged Share Schemes

Employee share schemes are widely used by UK companies as a key tool in the recruitment, retention and incentivisation of the workforce. By allowing employees to acquire a stake in the business in which they are employed,...more

Stinson - Corporate & Securities Law Blog

DOL Proposes Rule on Employee Benefit Plan Proxy Voting and Exercises of Other Shareholder Rights

The U.S. Department of Labor yesterday made available a proposed rule that would address the application of the prudence and exclusive purpose duties under the Employee Retirement Income Security Act (ERISA) with respect to...more

Morrison & Foerster LLP

Recent Changes In Human Capital And D+I For Public Companies

On August 26, 2020, the Securities and Exchange Commission (SEC) announced, as part of its ongoing initiative to modernize Regulation S-K disclosure, amendments that add human capital resources as a separate disclosure topic,...more

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