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Winston & Strawn LLP | USA | 20 Oct 2020

ISS Preliminary FAQs on COVID-Related Incentive Plan Changes

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…
Article

Winston & Strawn LLP | USA | 25 Sep 2020

Results of ISS’s Annual Policy Survey

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

Winston & Strawn LLP | USA | 9 Sep 2020

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

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…
Article

Winston & Strawn LLP | USA | 31 Aug 2020

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

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)…
Article

Winston & Strawn LLP | USA | 27 Aug 2020

Human Capital Disclosure Becomes the Law - Part 2

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…
Article

Winston & Strawn LLP | USA | 26 Aug 2020

Human Capital Disclosure Becomes the Law

Today the SEC adopted amendments to Regulation S-K disclosure, including a requirement that companies describe any human capital measures or…
Article

Winston & Strawn LLP | USA | 20 Aug 2020

Update on the Purpose of a Corporation

In May, we posted - Jamie Dimon’s “Inclusiveness” Call to Action and Reorienting the Purpose of the Corporation to Serve All Stakeholders, an update…
Article

Winston & Strawn LLP | USA | 14 Aug 2020

Compensation Committees and Human Capital Management

Just a quick post today since it is a Friday in August. Because I have written on Human Capital Management and the Compensation Committee several…
Article

Winston & Strawn LLP | USA | 12 Aug 2020

Sumner Redstone and Executive Compensation

Media magnate Sumner Redstone died yesterday at age 97. It is always sad when someone dies, even after a long full life. During his career, Redstone…
Article

Winston & Strawn LLP | USA | 29 Jul 2020

Companies Changing Incentive Compensation Plan Performance Targets or Metrics Due to COVID-19

Since executives, compensation committee members, and executive compensation professionals began to recognize the havoc wreaked by COVID-19 on the…
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