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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, David T. Della Rocca, Adam L. Kestenbaum.

Reminder: Employers Must Quickly Report ISO and ESPP Transactions

USA - January 10 2018 Corporations who offer incentive stock options (ISOs) or maintain a tax-qualified employee stock purchase plan (ESPP) have an obligation to file...

Sara E. Schlau, Robin Struve.

The Impact of Pending Tax Reform on Executive Compensation: The Need for Deductive Reasoning

USA - December 11 2017 Proposed US tax reform may impact the deductibility of executive compensation programs and companies should evaluate any potential tax planning...

Nikhil J. Kumar, Michelle L.C. Carpenter, James D. C. Barrall, Austin Ozawa.

Buyer beware: risk of loss of “grandfathered” status for US health plans in mergers and acquisitions

USA - October 14 2010 The recently enacted health care reform legislation in the United States (collectively referred to as the Act) imposes many new obligations and expenses on group health plans and presents some critical issues that should be carefully considered by parties to a merger, stock or asset purchase, or other business combination (M&A transaction)....

Robin Struve.

Clawing back incentive compensation

USA, United Kingdom - June 30 2010 A "clawback" is a policy or agreement that permits an employer to recover certain compensation paid to an employee, typically because the employee engaged in misconduct or because the employee received compensation as a result of incorrect financial results reported by the company....

Stephen M. Brown, Richard H. Nettles, David T. Della Rocca, Kathryn P. Ramsden, Jeffrey R. Ii.