ISS’s Canadian proxy guidelines now include pay-for-performance evaluation *

Canada, USA - February 1 2013
On December 19, 2012, Institutional Shareholder Services (ISS) released its 2013 Canadian proxy voting guidelines for TSX-listed companies. The…

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U.S. private equity fund is not responsible for pension liabilities of portfolio companies *

USA - December 10 2012
A recent decision of the United States District Court of the District of Massachusetts provides some much-needed clarity for private equity funds on how to structure their investments to avoid controlled-group liability.

Co-authors: Thomas Stevenson.

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Companies must act by year-end for Section 409a transitional relief *

USA - October 4 2012
Section 409A of the U.S. Internal Revenue Code imposes specific requirements on the timing of deferral elections and the designation of the time and form of payment of amounts under non-qualified deferred compensation plans.

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Say-on-pay developments in 2012 *

Canada - July 24 2012
In recent years, investors and commentators alike have paid serious attention to shareholder rights regarding executive compensation.

Co-authors: Mitch Frazer, Janelle Bowman.

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New U.S. requirements for compensation committees under Dodd-Frank *

USA - July 3 2012
The U.S. stock exchanges will be imposing new requirements on listed issuers’ compensation committees.

Co-authors: Leslie McCallum.

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