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District Court Dismisses Shareholder Claim that Equity Award Share Withholding Triggers Section 16(b) Liability

USA - June 13 2017 Under Section 16(b) of the Securities Exchange Act of 1934, as amended, public company "insiders" are required to pay back to the company any...

Ashley J. McCarthy, Andrew C. Liazos, Thomas P. Conaghan, Eric Orsic.

IRS Restates EPCRS Correction Methods and Procedures

USA - October 28 2016 The Internal Revenue Service recently issued Revenue Procedure 2016-51, a new version of the Employee Plans Compliance Resolution System...

Susan Peters Schaefer.

IRS Guidance on Employee Benefits Implications of Supreme Court Obergefell Decision on Same-Sex Marriage

USA - January 25 2016 The Internal Revenue Service (IRS) recently issued Notice 2015-86, which provides some additional clarification, in the form of questions and answers...

Todd A. Solomon, Jacob Mattinson, Brian J. Tiemann.

SEC finalizes rules regarding disclosure of CEO pay ratiowhat they require, what to do and what’s next

USA - August 7 2015 In yet another divisive 3-2 vote along party lines, on August 6, 2015, the U.S. Securities and Exchange Commission (SEC) adopted final rules...

Andrew C. Liazos, Joel L. Rubinstein.

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...

Todd A. Solomon, Jacob Mattinson, Brian J. Tiemann.