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Results: 1-10 of 10

China issues implementation measures for transferring certain state-owned shares to the National Social Security Fund

  • Hogan Lovells
  • -
  • China
  • -
  • July 15 2009

On June 19, 2009, China’s Ministry of Finance (MOF), the State-Owned Assets Supervision and Administration Commission (SASAC), the China Securities Regulatory Commission (CSRS) and the National Social Security Fund (NSSF) jointly issued the Implementation Measures on Transferring Certain State-Owned Shares in the Domestic Stock Market to the National Social Security Fund

New regulations require changes to some employee stock purchase plans

  • Hogan Lovells
  • -
  • USA
  • -
  • February 28 2010

On November 16, 2009, the IRS and the Treasury Department issued final regulations governing employee stock purchase plans (ESPPs) that are subject to Code Section 423, effective January 1, 2010

Compensation paid to executives in merger not subject to Section 162(m) limitation

  • Hogan Lovells
  • -
  • USA
  • -
  • September 20 2010

In PLR 201033008 (released August 20), the IRS ruled that in a merger transaction, the executive officers of a public company are not "covered employees" subject to the $1 million limit on deductible compensation because the compensation paid to the individuals was not reportable to the SEC for the short tax year that ended with the merger

Interim final regulations will require more fee disclosure by investment funds and service-providers

  • Hogan Lovells
  • -
  • USA
  • -
  • September 20 2010

Interim final regulations published by the Department of Labor on July 16, 2010, will require entities that provide services, such as investment advice, to retirement plans subject to ERISA (other than simplified employee pensions, simple retirement accounts, and IRAs) to disclose more information about the compensation they receive for the services beginning July 16, 2011

New Form 8-K disclosures required for certain equity plan shareholder votes

  • Hogan Lovells
  • -
  • USA
  • -
  • February 28 2010

From time to time public companies adopt equity incentive plans or amendments to such plans that require shareholder approval, either under the governance rules of the exchange on which the company is traded or on account of requirements under the Internal Revenue Code

Secondary equity issues - best practice for issuers

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • June 1 2011

On 18 May 2011, the Institutional Investor Committee ("IIC"), which consists of the Association of British Insurers, the Investment Management Association and the National Association of Pension Funds, published its 'Best Practice Guidance for Issuers when Raising Equity Capital' (the "Guidance"

Beginning July 1, plan fiduciaries must be sure service providers disclose fee information required by DOL regulation

  • Hogan Lovells
  • -
  • USA
  • -
  • June 25 2012

This client alert summarizes a regulation issued by the United States Department of Labor that requires certain persons that provide services to tax-qualified retirement plans and 403(b) plans, including but not limited to fiduciaries, investment advisers and certain recordkeepers, to disclose detailed information regarding their fees and other compensation to plan fiduciaries

Supreme Court issues major securities class action ruling

  • Hogan Lovells
  • -
  • USA
  • -
  • March 1 2013

On Wednesday, the Supreme Court held that plaintiffs in securities fraud cases do not have to establish materiality before a class can be certified

Executive compensation, employee benefits and share incentives alert

  • Hogan Lovells
  • -
  • USA
  • -
  • November 12 2010

This Alert is intended to remind you of certain year-end reporting requirements with respect to stock issued upon the exercise of an incentive stock option (ISO) or transferred under a tax-qualified employee stock purchase plan (ESPP) and inform you of new IRS filing requirements for transactions occurring in 2010 which will be reportable as soon as January 31, 2011

Budget 2012: impact on employee share incentives

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 1 2012

There were several announcements in the Budget 2012 relevant to employee share incentives