Articles

Results 1 to 5 of 8


Director Equity Award Limit in LTIPs: How Companies are Addressing it this Proxy Season in Light of Recent Delaware Case Law

USA - March 21 2018 This proxy season has revealed an intensifying trend to address limitations on grants to non-employee directors in many long-term incentive plans (“LTIPs”). Based on a review of ap

Emily E. Cabrera, Matthew B. Grunert

CEO Pay Ratio Disclosure: What We’ve Seen in Filings So Far

USA - February 28 2018 As proxy season gets started, we have already seen quite a few proxy statements and other filings, like Forms 10-K, that include the CEO pay ratio…

Emily E. Cabrera, Matthew B. Grunert

New Tax Laws: Maximizing Deductions After Elimination of Compensatory Deductions Under Section 162(m)

USA - January 24 2018 As was discussed in last month's newsletter, the recently enacted Tax Cuts and Jobs Act of 2017 (the "TCJA") amended the Internal Revenue Code of 1986…

Matthew B. Grunert

Special Reporting Requirements for Incentive Stock Options - 2018 Update

USA - January 8 2018 Section 6039 of the Internal Revenue Code of 1986, as amended (the “Code”), imposes reporting requirements on each corporation with respect to…

Matthew B. Grunert, Kelly A. Ultis

Silver Linings to Loss of Compensatory Deductions Under Section 162(M)

USA - December 29 2017 The recently enacted Tax Cuts and Jobs Act of 2017 (the "TCJA") amended the Internal Revenue Code of 1986 to eliminate the performance-based exception…

Matthew B. Grunert