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Delaware Court Provides Additional Guidance on Establishing Director Compensation Limits
  • Baker McKenzie
  • USA
  • May 11 2017

A recent Delaware Court of Chancery decision builds on prior case law and provides useful insight for companies seeking to establish an effective

The Global Equity Matrix - April 2017
  • Baker McKenzie
  • United Kingdom, USA, European Union, OECD
  • April 27 2017

Information on the key compliance issues for equity awards, covering tax and securities, exchange control, labor and data privacy issues in 50

Managing ERISA Fiduciary Risk: The Importance of Committee Charters
  • Baker McKenzie
  • USA
  • April 13 2017

The establishment of prudent processes is a fundamental element of appropriately discharging fiduciary duties under ERISA. Where a committee acts as

Subsidizing COBRA For Senior Execs If You Are Self-Insured
  • Baker McKenzie
  • USA
  • March 28 2017

Where you have employer subsidized self-insured medical benefits being provided to highly compensated individuals (“HCIs”) after employment and that

The Global Employer: A Primer On International Labor and Employment Issues 2016
  • Baker McKenzie
  • Australia, European Union, OECD, United Kingdom, USA
  • February 22 2017

For today's employers, managing a global workforce requires complying with local labor and employment laws in multiple jurisdictions, staying abreast

FASB Update to ASC 718 Raises Questions About Methods for Withholding on Equity Awards
  • Baker McKenzie
  • USA
  • January 9 2017

Compensation & Fringe Benefits FASB Update to ASC 718 Raises Questions About Methods for Withholding on Equity Awards Authors: ANNE BATTER, ERIC

Time to Revisit Code Section 457A? Is Your Deferred Compensation Plan Required to Make Mandatory Distributions in 2017?
  • Baker McKenzie
  • USA
  • January 1 2017

Code Section 457A was enacted to address "offshore deferred compensation" and includes a transitional rule which exempts deferrals of compensation

Brave New World: Withholding in Shares After Changes to ASC 718
  • Baker McKenzie
  • USA
  • November 29 2016

Many companies are considering changing their tax withholding practices after FASB modified the accounting rules for share-based awards (ASC 718). For

Global equity services clients & friends newsletter - October 2016
  • Baker McKenzie
  • European Union, Global, USA
  • October 19 2016

IRS Eliminates Requirement to Include 83(b) Election with Annual Tax Return Shareholders Challenging Section 16 Exemption Availability Where Net Share

Doing Business in Australia
  • Baker McKenzie
  • Hong Kong, OECD, USA, Australia, Global
  • September 7 2016

The Commonwealth of Australia comprises a federation of six States: New South Wales, Queensland, South Australia, Tasmania, Victoria and Western