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Decision by Alberta Employment Standards Umpire provides clarity on post-employment bonus obligations
  • DLA Piper
  • Canada
  • June 29 2018

In an Employment Standards appeal decision issued June 13, 2018i, Provincial Court of Alberta Judge D. Higa, acting in his role as an Employment

Darting Ahead: California Supreme Court Adopts New Formula for Flat Sum Bonuses
  • Ogletree Deakins
  • USA
  • March 23 2018

For decades, many employers across California relied upon established federal law governing the calculation of overtime compensation on bonuses. Under

Compensation Season 2018: Section 162(m) and Related Considerations Post-Tax Reform
  • White & Case LLP
  • USA
  • January 18 2018

On December 22, 2017, the Tax Cuts and Jobs Act (the "Act") was signed into law. The Act includes significant changes to the executive compensation

Is a Discretionary Bonus Really Discretionary?
  • Baker McKenzie
  • Canada
  • January 15 2018

Many employers rely on the discretionary nature of their bonus plans to deny bonuses to employees they've dismissed. However, in an October 2017

Tax Act: Deductibility of Executive Compensation After Tax Reform
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • USA
  • January 12 2018

Section 162(m) of the tax code generally disallows the deduction of compensation in excess of $1 million paid by a public company to a “covered

Code Section 162(m) Changes - What You Should be Thinking About Now
  • Foley & Lardner LLP
  • USA
  • January 5 2018

The “Bottom Line” Learn the new rules for who is a “covered employee” and keep track of these individuals because “once a covered employee, always a

Initial Tax Disclosures Regarding 162(m) in Proxy Statements
  • Stinson Leonard Street LLP
  • USA
  • January 5 2018

Many know that the Section 162(m) deduction limit for performance-based compensation has been repealed by the recent tax legislation together with

Performance Evaluations Can Pose Trouble for Employers
  • Cozen O'Connor
  • USA
  • December 5 2017

It’s that time of year again. You know the one. Supervisors hurriedly completing performance evaluations at the last minute to avoid nasty emails from

House Tax Bill Would Gut Deferred Compensation Plans and Curtail Executive Pay Deductions
  • McDermott Will & Emery
  • USA
  • November 3 2017

On November 2, 2017, US House of Representatives Committee on Ways and Means released the proposed "Tax Cuts and Jobs Act" (the House Tax Bill) that

Important Aspects of Performance and Success Bonuses Paid to Employees in Mexico
  • Cacheaux Cavazos & Newton LLP
  • Mexico
  • September 18 2017

It is common for companies in Mexico to compensate their employees through bonuses correlating to their performance andor results. It is very