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Employee benefits implications of Supreme Court decision on same-sex marriage

USA - June 30 2015 On June 26, 2015, in Obergefell v. Hodges, the Supreme Court of the United States determined that it is unconstitutional for a state to ban same-sex…

Co-authors: Todd A. Solomon, Jacob Mattinson, Brian J. Tiemann.

SEC proposes new pay versus performance disclosure rules

USA - April 30 2015 On April 29, 2015, the United States Securities and Exchange Commission (SEC) voted three-to-two to propose new rules that would prescribe new…

Co-authors: Jonathan P. Rochwarger, Jeffrey Arnold, Anne G. Plimpton, Amy S. Leder, Andrew C. Liazos.

Section 162(m) final regulations clarify requirements for exemptions to $1 million deduction limitation

USA - April 3 2015 Section 162(m) generally limits to $1 million the amount that a public company can annually deduct with respect to remuneration paid to certain…

Co-authors: William R. Pomierski, Ruth Wimer, Esq. CPA, Andrew C. Liazos.

DOL extends FMLA spousal leave rights to same-sex spouses in all states

USA - March 4 2015 On February 23, 2015, the U.S. Department of Labor (DOL) Wage and Hour Division published its final rule regarding the definition of “spouse” under…

Co-authors: Jeffrey Arnold, Todd A. Solomon, Jacob Mattinson, Brian J. Tiemann.

SEC proposes disclosure rule for hedging transactions by directors, officers and employees

USA - February 24 2015 On February 9, 2015, the U.S. Securities and Exchange Commission (SEC) issued a proposed rule that, if adopted, would require public companies to…

Co-authors: William R. Pomierski, Anne G. Plimpton, Andrew C. Liazos, Joel L. Rubinstein.

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