Articles: 1-10 of 339
Spring Loading and Bullet Dodging in Stock Awards
USA - January 14 2021 Many readers will recall the shocking scandal over stock option backdating in the early 2000s. The two-day Form 4 filing requirement has made option…
Director Refreshment
USA - January 11 2021 A quick post today to highlight a couple of other posts on Board of Directors refreshment by friends and fellow bloggers Lynn Jokela and Liz Dunshee…
ISS Updates FAQs for Compensation Policies and EPSC Evaluations in 2021
USA - December 29 2020 For meetings on or after February 1, 2021, the high concern threshold for S&P 500 companies in the Multiple of Median (MOM) measure will be lowered…
Follow Up on the Final Regulations Under Revised Section 162(m)
USA - December 22 2020 Last week I posted on the final regulations released by the IRS and Treasury Department that day and promised to post again with more details. To keep…
Bankrupt Company’s Deferred Compensation Plan Funded by a Rabbi Trust - What Could Go Right? Hint: It’s not 409A
USA - December 15 2020 Like many restaurant chains, Ruby Tuesday was devastated by the dining out restrictions imposed in light of the COVID-19 pandemic. Ruby Tuesday filed…
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…
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…
ISS Policy Updates for 2021
USA - November 13 2020 As it does every year around this time of year, yesterday ISS posted its Policy Updates for 2021. And as we do every year, we highlight the changes…
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