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Executive Compensation Blog Blog

Articles: 11-20 of 339

Pay Equity and Other Internal Assessments and Information - Don’t Forget the Attorney-Client Privilege!

USA - November 6 2020 Corporations and other employers conduct a variety of internal studies, and sometimes investigations, to ascertain whether they are achieving their…

The Chinese Perspective on Current & Future U.S. and Chinese Trade Relations

China, USA - November 5 2020 Over the past two years, trade relations between the United States and China have been significantly affected by political, social, and economic…

Stock Options Make a Comeback?

USA - October 30 2020 I have been participating in the Virtual NACD Summit 2020 over the last few weeks, as some of you probably are. As with the NASPP and…

Other Issues Addressed by ISS’ Preliminary FAQs

USA - October 23 2020 Earlier this week, I posted on ISS FAQs related to COVID-19 pay changes. Today I want to note that the FAQs also addressed certain issues not related…

ISS Preliminary FAQs on COVID-Related Incentive Plan Changes

USA - October 20 2020 I have posted several times on companies’ changing their short- and long-term incentive plan targets and metrics in response to the havoc wreaked by…

Results of ISS’s Annual Policy Survey

USA - September 25 2020 Today, ISS released the results of its annual policy survey. Briefly, since it is Friday afternoon, among the items most relevant to executive…

The Rising Tide of Antitrust Litigations and Lawsuits Against Apple: App Developers May See a Wave of Changes

USA - September 25 2020 Big Tech is caught in the undertow of a growing number of antitrust battles domestically and abroad. In particular, Apple is getting pressed on its…

New IRS Form 1099-NEC for Non-Employee Compensation, Including Directors’ Fees

USA - September 9 2020 Way back in 2015, the Protecting Americans from Tax Hikes (PATH) Act of 2015 accelerated the due date for filing any Form 1099 that includes…

Developing Best Practices in Human Capital Disclosure Now that It Is the Law

USA - August 31 2020 Last week I posted twice on the SEC’s adoption of amendments to Regulation S-K disclosure requiring human capital disclosure. I observed that (a)…

Human Capital Disclosure Becomes the Law - Part 2

USA - August 27 2020 Yesterday I posted on the SEC’s adoption of amendments to Regulation S-K disclosure to require that companies describe any human capital measures or…