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Results: 1-9 of 9

Federal Regulator Issues Proposed Rule Aimed at Incentive Compensation Policies of Banking Organizations
  • Reed Smith LLP
  • USA
  • May 4 2016

On April 21, 2016, the National Credit Union Administration (collectively, with the Office of the Comptroller of the Currency, Treasury, Board of


SEC proposes rules for clawback of incentive compensation
  • Reed Smith LLP
  • USA
  • July 10 2015

On July 1, 2015, the Securities and Exchange Commission (SEC) issued the long-awaited proposed rules to implement section 10D of the Securities


Employers beware: new UK anti-avoidance tax laws on 'disguised remuneration' - share schemes and employee benefit trusts
  • Reed Smith LLP
  • United Kingdom
  • July 5 2011

New anti-avoidance legislation in the UK is in force and could result in unexpected and costly tax charges for employers and employees in relation to remuneration arrangements using employee benefit trusts (EBTs) and other intermediaries


Form 42 share plan reporting
  • Reed Smith LLP
  • United Kingdom
  • June 14 2011

All companies that operate employee share incentive arrangements in the UK (other than HM Revenue & Customs (HMRC) approved incentives), or that have directors or employees who simply acquire shares in the company, must complete an annual tax return, Form 42, by 6 July 2011


IRS releases guidance for correcting deferred compensation documents that fail to meet Code Section 409A requirements
  • Reed Smith LLP
  • USA
  • January 8 2010

The Internal Revenue Service has issued important guidance allowing employers to correct failures in deferred compensation documents to comply with Section 409A of the Internal Revenue Code ("Section 409A"


SEC announces final rules for enhanced executive compensation and corporate governance disclosure to shareholders of public operating companies and investment companies
  • Reed Smith LLP
  • USA
  • December 18 2009

On December 16, 2009, the Securities and Exchange Commission ("SEC") promulgated final amendments to the proxy disclosure and solicitation rules, enhancing executive compensation and corporate governance disclosures for public companies, including operating companies and registered investment companies (the "Final Rules"


Federal Reserve Board issues proposal aimed at incentive compensation policies of banking organizations
  • Reed Smith LLP
  • USA
  • November 4 2009

On October 22, 2009, the Federal Reserve Board (the "Board") issued supervisory guidance ("Proposed Guidance") designed to ensure that the incentive compensation policies of banking organizations do not undermine the safety and soundness of those organizations



John D. Martini
  • Reed Smith LLP