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IRS filing and reporting requirements for ISO exercises and ESPP stock transfers

USA - January 13 2015 This Client Alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as...

Shawn E. Lampron, Scott P. Spector, Gerald Audant, Marshall Mort, Blake W. Martell.


Update on California's additional tax relating to noncompliant deferred arrangements

USA - October 21 2013 On October 4, 2013, California reduced the additional California state income taxes levied on deferred arrangements that violate Section 409A of the...

Shawn E. Lampron, Elizabeth A.Gartland, Scott P. Spector, Gerald Audant, Blake W. Martell.


Executive compensation and corporate and securities alert: SEC proposes rule to disclose CEO-to-worker pay ratio (“pay-ratio rule”)

USA - September 25 2013 On September 18, 2013, the Securities and Exchange Commission ("SEC") narrowly voted in favor of proposing a rule that would require public companies...

Shawn E. Lampron, Elizabeth A.Gartland, Scott P. Spector, Gerald Audant, Blake W. Martell.


Executive compensation and corporate and securities alert: NYSE and Nasdaq propose rules relating to compensation committees and compensation consultants

USA - December 20 2012 On June 20, 2012, the Securities and Exchange Commission ("SEC") adopted final rules ("SEC Rules") to implement Dodd-Frank Act Section 952, requiring...

David A. Bell, Scott P. Spector.