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IRS Issues Final Regulations Under Section 162(m)

USA - December 23 2020 On December 18, 2020, the Treasury Department and the Internal Revenue Service (IRS) made long-awaited final regulations under Section 162(m)1...

Stephanie Birndorf, Jameson G. Frazier, Regina Olshan.

Matters To Consider for the 2021 Annual Meeting and Reporting Season

USA - December 14 2020 Over the past year, the U.S. Securities and Exchange Commission (SEC) amended various Disclosure requirements that impact annual reports and other SEC...

Marc S. Gerber, Brian V. Breheny, Erica Schohn, Josh LaGrange, Hagen J. Ganem, Caroline S. Kim, Andrew J. Brady, Justin A. Kisner, Joseph M. Penko, Jeongu Gim, Ryan J. Adams, Stephanie Birndorf, Blake M. Grady, Allison M. Kroeker, Regina Olshan.

Certain Deferred Compensation Plans Must Be Amended by December 31, 2020

USA - September 10 2020 Transition relief for amending nonqualified deferred compensation (NQDC) plans to reflect the 2017 amendments to Section 162(m) of the Internal...

Erica Schohn, Michael R. Bergmann, Joseph M. Penko, Regina Olshan.

Proxy Advisory Firms Issue Compensation-Related Guidance Regarding the Impacts of the COVID-19 Pandemic

USA - April 9 2020 As discussed in our March 23, 2020, client alert “Recommendations for Compensation Committees During the COVID-19 Crisis,” compensation committees...

Erica Schohn, Michael R. Bergmann, Kristin M. Davis, Berit R. Freeman, Timothy F. Nelson, Jeffrey A. Lieberman, Joseph M. Penko, Young M. Park, Linda Barrett, Shalom D. Huber, Page W. Griffin, Regina Olshan.

CARES Act Provides Payroll Relief and Compensation Restrictions

USA - March 30 2020 The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) became law on March 27, 2020, providing financial assistance to individuals and...

Erica Schohn, Michael R. Bergmann, Kristin M. Davis, Berit R. Freeman, Timothy F. Nelson, Jeffrey A. Lieberman, Joseph M. Penko, Young M. Park, Linda Barrett, Shalom D. Huber, Page W. Griffin, Dana P. Harrits, John J. Battaglia, Regina Olshan.