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Tax Cuts and Jobs Act Results in Major Overhaul to Section 162(m)

USA - December 26 2017 On December 22, 2017, the President signed the Tax Cuts and Jobs Act (the “Act”), which makes sweeping changes to the existing United States Internal...

Joshua S. Gelfand, Adam Kaminsky.

Pay Ratio - The Time Has Come

USA - September 29 2017 For anyone involved in the preparation of an issuer's compensation disclosures as part of its annual proxy statement or Form 10-K filing, the time has...

Adam Kaminsky, Stephanie Matko, Amy L. Blackman.

ERISA Fiduciary Rule: Some Quick Action Items

USA - April 24 2017 Following a presidential memorandum directing the U.S. Department of Labor to re-examine the ERISA Fiduciary Rule, the DOL recently extended the...

Andrea L. Pollak, Jeffrey Ross.

U.S. DOL Releases Final ERISA Fiduciary Rule

USA - April 7 2016 Almost exactly one year after the U.S. Department of Labor proposed to redefine the term "fiduciary" as it applies in the investment advice context...

Andrea L. Pollak, Jeffrey Ross.

Fried Frank M&APE Quarterly - 1st Quarter 2016

USA - March 31 2016 A quarterly roundup of key M&APE developments...

Aviva F. Diamant, Christopher Ewan, David J. Greenwald, David L. Shaw, Warren S. de Wied, Mark H. Lucas, Matthew V. Soran, Steven J. Steinman, Scott B. Luftglass, Randi Lally, Robert C. Schwenkel, Brian T. Mangino, Peter S. Golden, Abigail Pickering Bomba, Andrew J. Colosimo, Philip Richter, Steven Epstein, Arthur Fleischer Jr., Peter L. Simmons, Gail Weinstein, Andrea Gede-Lange, Stuart H. Gelfond.