We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 13
Most popular |Most recent


Executive Compensation Alert: IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers

USA - January 10 2017 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...

Scott P. Spector, Gerald Audant, Blake W. Martell.


2015 IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers

USA - January 5 2016 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...

Elizabeth A.Gartland, Scott P. Spector, Patrick V. Grilli, Gerald Audant, Blake W. Martell.


SEC proposes clawback rules for executive compensation

USA - July 7 2015 On July 1, 2015, the Securities and Exchange Commission (the "SEC") proposed rules directing the national securities exchanges (NYSE, NASDAQ, etc.)...

Grace Chen, Elizabeth A.Gartland, Scott P. Spector, Gerald Audant, Blake W. Martell.


SEC proposes pay versus performance rules

USA - April 30 2015 The Securities and Exchange Commission (the "SEC") has proposed new rules required by Section 953(a) of the Dodd-Frank Act that would require...

Grace Chen, Scott P. Spector, Gerald Audant, Marshall Mort, Blake W. Martell.


IRS releases Final Section 162(m) Regulations

USA - April 17 2015 Section 162(m) of the Internal Revenue Code (the “Code”) denies a tax deduction to a public company if the compensation paid to its Chief Executive...

Grace Chen, Scott P. Spector, Gerald Audant, Marshall Mort, Blake W. Martell.