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Results: 1-10 of 522

Substantial risk of forfeiture guidance clarifies when Section 16 short-swing profit liability can defer taxation of equity compensation awards

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • April 15 2014

Legend had it at my law school that one day, a lost student walked into a torts class and asked the professor if this class was wills, trusts, and

FATCA registration and compliance requirements for hedge funds

  • Schulte Roth & Zabel LLP
  • -
  • USA
  • -
  • April 8 2014

The Foreign Account Tax Compliance Act (“FATCA”) generally imposes registration, due diligence, withholding and reporting obligations on certain

Understanding stock options - The differences between ISOs and NQSOs

  • Locke Lord LLP
  • -
  • USA
  • -
  • March 31 2014

There are several key differences between incentive stock options (ISOs) and non-qualified stock options (NQSOs) also sometimes referred to as

Special Dividends in year of REIT election treated as distributions of property

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 27 2014

In Private Letter Ruling 201404005 (the "PLR"), the IRS provides additional confirmation and clarification regarding the treatment of a REIT special

Basic steps to FATCA compliance by CLOs

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • March 26 2014

After four years of sluggish evolution since FATCA was enacted in the Spring of 2010, it is now time for CLO managers to undertake certain specific

Financial services update March 24 2014 industry news

  • Winston & Strawn LLP
  • -
  • European Union, Japan, USA
  • -
  • March 24 2014

New York Attorney General Decries High-Speed Trading. On March 18th, New York Attorney General Eric Schneiderman called for tougher regulations and

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

Stop the presses! Politician makes positive comments on executive compensation

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • March 14 2014

New York State Comptroller Thomas DiNapoli issued a press release Wednesday titled, "Wall Street Bonuses Went Up In 2013, Bonuses Were Boosted by

If insider trading forfeitures are deductible, what about clawbacks?

  • McGuireWoods LLP
  • -
  • USA
  • -
  • March 14 2014

There is little guidance about whether and how an executive who has compensation clawed back can take a tax deduction for the amount repaid. A new

Guilty plea for “conscious disregard”; SEC disgorgement includes IRS forfeiture

  • Jenner & Block
  • -
  • USA
  • -
  • March 14 2014

On January 9, 2014, Alcoa Inc.'s majority-owned and controlled subsidiary, Alcoa World Alumina LLC, pleaded guilty to one count of violating the