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IRS Provides Initial Guidance on Section 162(m) Tax Reform Changes

USA - August 29 2018 Notice 2018-68 clarifies certain Section 162(m) issues with respect to covered employees and grandfathering of written binding contracts. Key Points:...

Michelle L.C. Carpenter, David M. Taub, Stephanie Jeane, Austin Ozawa.


Executive Compensation Ramifications of Proposed Tax Cuts and Jobs Act

USA - December 2 2017 On December 2, 2017, the US Senate (the Senate) passed its version of the Tax Cuts and Jobs Act (the Senate Bill). With respect to the executive...

Jordan S. Salzman, Max Raskin, James I. Robinson, Laurence Seymour, Matthew R. Conway, Maj Vaseghi, Rifka M. Singer.


Executive Compensation Ramifications of Proposed Tax Cuts and Jobs Act

USA - November 8 2017 The Tax Cuts and Jobs Act, as proposed by the Ways and Means Committee of the US House of Representatives, and amendments proposed by its Chairman...

Jordan S. Salzman, Max Raskin, James I. Robinson, Laurence Seymour, Matthew R. Conway, Maj Vaseghi, Rifka M. Singer.


FAQ: Recent Developments in US Law Affecting Pension and OPEB Claims in Restructurings (2017)

USA - May 11 2017 From theory to practice, planning to enforcement, the answers to 42 of the most frequently asked questions can help you prepare, cope or respond to a...

Hugh K. Murtagh, Bradd L. Williamson, Mitchell A. Seider.


Canadian Court Dismisses ERISA “Controlled Group” Claim

Canada - May 8 2017 On May 1, 2017, the Supreme Court of British Columbia (the Court) handed down its decision in Walter Energy Canada Holdings, Inc. (Re), 2017 BCSC 709...

Hugh K. Murtagh, Bradd L. Williamson, Mitchell A. Seider.