We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 28
Most popular |Most recent


Preparing for Tax Reform: The Current State of Play on Proposed Changes to Executive Compensation and Employee Benefits

USA - November 20 2017 On November 16, 2017, the House of Representatives voted to approve its version of the Tax Cuts and Jobs Act. The Senate is expected to vote on its...

Joseph M. Yaffe, Thomas M. Asmar, Regina Olshan, Neil M. Leff, Joseph M. Penko.


Executive Compensation Under the Tax Cuts and Jobs Act: Chairman’s Amendment Impacts Carried Interests, Private Company Stock Options and Restricted Stock Units

USA - November 8 2017 The November 6, 2017, House Ways and Means Committee Chairman Kevin Brady’s Amendment to the Amendment in the Nature of a Substitute to H.R. 1, the...

Joseph M. Yaffe, Dmitriy Chelnitsky, Regina Olshan, Neil M. Leff, Joseph M. Penko.


Executive Compensation Under the Tax Cuts and Jobs Act: The End of Executive Compensation As We Know It

USA - November 2 2017 If enacted, the newly proposed Tax Cuts and Jobs Act would effectively put an end to many of the most widely used forms of executive compensation:...

Joseph M. Yaffe, Dmitriy Chelnitsky, Regina Olshan, Neil M. Leff, Joseph M. Penko.


Surprise ISS Survey Results Reveal That Investors Intend to Use Pay Ratio Disclosures

USA - September 25 2017 Institutional Shareholder Services (ISS) released the results of its annual global benchmark voting policy survey on September 25, 2017. In a surprise...

Joseph M. Yaffe, Regina Olshan, Neil M. Leff, Joseph M. Penko.


SEC and Staff Issue Welcome Guidance Introducing Flexibility and Practicality to Pay Ratio Rules

USA - September 25 2017 On September 21, 2017, the U.S. Securities and Exchange Commission (SEC) issued an interpretive release on the pay ratio disclosure requirements in...

Joseph M. Yaffe, Regina Olshan, Neil M. Leff, Kristin M. Davis, Brian V. Breheny, Joseph M. Penko.