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Reopening and Rehiring During the COVID-19 Pandemic - Critical Employee Benefits and Executive Compensation Considerations

USA - August 26 2020 As many employers are on the way to normalizing their business practices and re-engaging their employees, they should not overlook the many potential…

Eric J. Graffeo, Steven J. Friedman.

IRS Issues Proposed Regulations Under Code Section 457 Affecting Deferred Compensation Plans of Tax-Exempt Organizations

USA - July 1 2016 The Internal Revenue Service recently issued proposed regulations under Section 457 of the Internal Revenue Code (the “Code”) that prescribe rules…

Sean D. Brown.

New compensation disclosures for public companies

USA - August 10 2015 The Securities and Exchange Commission (SEC) has adopted a final rule requiring publicly traded corporations to disclose, to the SEC and shareholders…

Bruce J. McNeil.

IRS moves to prohibit lump sum windows for retirees

USA - July 15 2015 The IRS issued Notice 2015-49 (the "Notice") on July 9, 2015, effectively ending the ability of sponsors of qualified defined benefit pension plans…

Sean D. Brown.

SEC takes action to set standards for compensation committees and compensation advisers

USA - June 22 2012 As first reported on Littler’s Washington D.C. Employment Law Update Blog, the Securities and Exchange Commission (SEC) adopted on June 20, 2012 its final rule related to provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (“Dodd-Frank”) that require the national securities exchanges to adopt standards for companies whose stock is listed on the exchange with regard to their boards of directors, compensation committees, and compensation consultants and advisers.