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IRS Issues Guidance on Changes to Section 162(m)

USA - September 18 2018 The Internal Revenue Service (IRS) has issued Notice 2018-68 (Notice) providing guidance on changes in Code Section 162(m) made by the Tax Cuts and...

Rosina Barker, Jacob M. Oksman, Mary B. Hevener.

SEC Targets Executive Perquisite Disclosure

USA - September 6 2018 Recent SEC enforcement actions highlight the importance of accurate proxy disclosure of perquisites provided to named executive officers. The SEC...

Lauren E. Sullivan.

Director Compensation in the Spotlight

USA - August 30 2018 Director compensation has come out of the shadows and is a focus of shareholders, plaintiffs’ lawyers, and shareholder advisory firms. In the December...

New US Tax Law Provides Tax Deferral Opportunity for Certain Private Company Equity Grants

USA - March 7 2018 The adoption of Internal Revenue Code Section 83(i) under recent US tax reform will allow certain private company employees to defer federal income...

Zaitun Poonja, Mary B. Hevener, Leslie E. DuPuy.

Immediate Action Required: Reduction in Maximum Tax Withholding on Equity Compensation

USA - January 2 2018 The tax bill formerly known as the Tax Cuts and Jobs Act (the Act) reduces tax rates for individuals, lowering the top marginal tax rate from 39.6 to...

Anna M. Pomykala, Mary B. Hevener.