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624 results found

Article

Jones Day | USA | 28 Aug 2018

15 percent of the total assets of the issuer (measured at the issuer's most recent balance sheet date); or

Since 1998, Rule 701 has provided an exemption from securities registration requirements. That exemption permits companies to issue stock-based

Article

Jones Day | USA | 23 Aug 2018

Rule 701-A Time for Change?

Effective July 23, 2018, the SEC amended Rule 701 of the Securities Act of 1933 to make it easier for private issuers to grant equity awards to

Article

Hunton Andrews Kurth LLP | USA | 15 May 2018

Department of Labor Issues New Guidance on ESG Investing

On April 23, 2018, the Department of Labor ("DOL") released Field Assistance Bulletin 2018-01 (the "FAB"). The FAB has particular significance for

Article

Ogletree Deakins | USA | 18 Oct 2017

Is the New Moral Exemption From ACA Contraceptive Coverage a Game Changer?

Any privately held, for-profit company could potentially be exempt from the Affordable Care Act's (ACA) requirement to provide comprehensive

Article

Baker McKenzie | USA | 27 Apr 2017

Post-Closing Application of Specified Employee Rules

How do the specified employee rules under Code Section 409A apply when two public companies merge and both partners use the default rules to identify

Article

Paul Hastings LLP | USA | 20 Oct 2016

Feel the burn? Equity compensation plan amendment to increase withholding is not a material amendment

Many NASDAQ or NYSE listed companies looking for avenues to address depleted share reserves under equity incentive plans without having to seek

Article

Steptoe & Johnson LLP | USA | 1 Sep 2016

More Filers, More to File: ERISA Agencies Slate Major Expansion, Revamp of Form 5500 for 2019

As attention grabbers go, “This document contains proposed changes to the Form 5500 Annual ReturnReport forms, including the Form 5500, Annual

Article

Proskauer Rose LLP | USA | 7 Jul 2016

Senator Warren Leads Coalition to Expand Scope of Limitations on Executive Compensation Tax Deductions

Section 162(m) of the Internal Revenue Code generally limits the deductibility of compensation paid in excess of $1 million to the chief executive

Article

Jackson Lewis PC | USA | 26 Sep 2014

U.S. Supreme Court’s rejection of Moench presumption: Fifth Third Bancorp. vs. Dudenhoeffer

Fifth Third Bancorp (the “Company”) is a public company which maintained a 401(k) plan containing an employee stock ownership plan (“ESOP”) component

Article

Jackson Lewis PC | USA | 14 Jul 2014

Supreme Court returns to ERISA statutory basics, rejects Moench presumption: implications for ESOP trusts holding non-publicly traded securities

The U.S. Supreme Court has unanimously decided that the Employee Retirement Income Security Act of 1974, as amended ("ERISA"), does not contain a

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