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Follow-Up on “Section 409A Meets 162(m) and Some Plans and Agreements May Need to be Amended”

USA - December 7 2020 Readers asked a few questions about last week’s post on Section 409A Meets 162(m) and Some Deferred Compensation Plans and Agreements May Need to be…

Section 409A Meets 162(m) and Some Deferred Compensation Plans and Agreements May Need to be Amended by December 31

USA - December 2 2020 As readers know all too well, Code Sec. 162(m) limits the amount that a publicly-traded company can deduct for payments to a “covered employee” in…

SEC Proposes Temporary Rules to Facilitate Participation by Certain “Platform Workers” in Compensatory Offerings Under Rule 701 and Form S-8

USA - November 24 2020 I was not going to post another blog before Thanksgiving, but today the SEC voted 3-2 to propose rules that, on a temporary basis and subject to…

Likely Priorities of the SEC in 2021

USA - November 23 2020 On November 19, the SEC adopted amendments to “Modernize and Enhance Management’s Discussion and Analysis and other Financial Disclosures.” Nothing…

Boards and Executives May Need to Review Their Indemnification Provisions

USA - November 19 2020 Under the heading of “Executive Compensation,” this blog considers all matters relevant to executives, executives’ employment, and their employment…