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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, Carolyn A. Exnicios

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…

Carolyn A. Exnicios

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…

Carolyn A. Exnicios, 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…

Carolyn A. Exnicios

Pay a Bonus Early to Increase a Corporation’s Cash Flow?

USA - November 29 2017 If the pending federal tax legislation is approved and a reduced corporate tax rate becomes effective January 1, 2018, then corporations should…

Anthony J. Eppert, Carolyn A. Exnicios, Kelly A. Ultis