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Results: 1-10 of 41

Interesting case illustrating the benefits of Rule 10b5-1 trading plans

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • April 7 2014

We have written extensively on Rule 10b5-1 trading plans in the last 12 months (and 10 years). However, the courts have not issued an extensive

U.S. Supreme Court issues a split decision on whether severance or sub payments are subject to FICA taxes

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • March 25 2014

Today the U.S. Supreme Court issued its long-awaited decision in United States v. Quality Stores, Inc., holding that severance payments generally are

Illuminating case on the tax effect of forfeitures and clawbacks

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • March 17 2014

One of the many unresolved issues in the area of compensation clawbacks (in addition to the fact that we don't have SEC rules on Dodd-Frank Act

Tax Court may not agree with IRS’ final regulation on Section 83 and the “substantial risk of forfeiture”

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • March 6 2014

Monday, I blogged on the final regulations on Code Section 83 and the definition of a "substantial risk of forfeiture," which IRS and Treasury

Non-qualified plan litigation reversal: snatching victory from the jaws of defeat

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • January 15 2014

On December 10, 2013, I blogged on a recent decision in which a federal district judge in Maryland refused to dismiss a class action lawsuit arguing

Is this the template for future lawsuits against employers by executives hit with a 409A penalty?

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • December 19 2013

In Davidson v. Henkel Corporation, a former employee who was receiving distributions from the company's non-qualified deferred compensation plan sued

Court finds that company’s stock bonus plan may be subject to ERISA and that no statute of limitations applies

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • December 10 2013

A recent federal court decision on a subject about which I have written before produced a shocking result. In Bond v. Marriott Int'l, Inc., 56 EBC

Be aware, litigation over executive compensation disclosures is not dead

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • October 10 2013

Just a quick post today to counter a growing misperception that seems to be developing. I keep seeing articles with some variance on the title:

Corporations win an important disclosure litigation case

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 10 2013

Late last month, the Alameda County California Superior Court issued its decision on the merits of the case in Mancuso v. The Clorox Company. Based

Preserving some portion of the non-qualified plan benefits of a bankrupt company

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • August 29 2013

I have blogged several times about the difficulties of preserving non-qualified plan benefits, particularly when the plan sponsor goes bankrupt. At