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Key Compensation Items for the 2019 Proxy Season and Beyond

USA - January 16 2019 Even as the US government shutdown continues to create complexities for many companies, 1 it is business as usual for...

Bradd L. Williamson, Stephanie Jeane, Maj Vaseghi.

Compensation in the 2018 Proxy Season: Recent Shakeups Create New Challenges

USA - January 17 2018 2018 brings significant changes to the executive and director compensation landscape due to the passage of H.R. 1 informally known as the Tax Cuts...

James D. C. Barrall, Bradd L. Williamson, Adam L. Kestenbaum, Holly Bauer.

Reminder: 2017 Bonus Deductions

USA - December 22 2017 As has been widely reported, Congress has passed tax reform legislation lowering 2018 corporate tax rates and thus potentially increasing the...

Laurence Seymour, Bradd L. Williamson.

New SEC Staff Guidance on CEO Pay Ratio Disclosure Rules - Determining the Median Employee

USA - October 31 2016 The staff of the Division of Corporation Finance of the Securities and Exchange Commission (SEC) has issued new guidance on the SEC's rules...

James D. C. Barrall, Bradd L. Williamson, Robin Struve, Maj Vaseghi.

Proposed Section 409A Deferred Compensation Regulations Offer Helpful Clarifications of Current Rules

USA - June 27 2016 On June 21, 2016, the Department of the Treasury and the Internal Revenue Service issued proposed regulations under Section 409A, which governs...

Jack L. Stratton, Laurence Seymour, Michelle L.C. Carpenter, Matthew R. Conway, Lori D. Goodman.