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Executive Remuneration
United States
Akin Gump Strauss Hauer & Feld LLP
As another procedural vote failed to move a Phase 3 Coronavirus package forward this afternoon, frustration and tensions flared on the Senate floor with Republicans and Democrats trading partisan blame.
Shearman & Sterling LLP
The COVID-19 outbreak has had a swift and volatile impact on business operations and the financial markets.
DLA Piper
The COVID-19 outbreak has had and continues to have significant human, commercial and financial impacts all over the world.
Akin Gump Strauss Hauer & Feld LLP
When competing for top talent, equal pay matters. Boards of directors are increasingly demanding proactive measures to ensure equal pay...
Shearman & Sterling LLP
On February .7, 2020, Judge Richard G. Andrews of the United States District Court for the District of Delaware granted in part and denied in part motions to dismiss a putative securities class action
Womble Bond Dickinson
The Internal Revenue Service ("IRS") recently proposed Regulation 122180-18 (the "Proposed Regulations") to implement the amendments found in the Tax Cuts and Jobs Act of 2017 ...
Winston & Strawn LLP
Last month, the SEC issued an interpretive release addressing Item 303 of Reg S-K (see Rel. No. 33-10751, Key Performance Metrics (2020)).
Fenwick & West LLP
With the 2020 proxy season around the corner, we have prepared a brief review of key corporate governance trends that can inform how you frame...
Shearman & Sterling LLP
On 8 October 2019, the DOJ issued a memorandum ("Memorandum") providing guidance on how the DOJ's prosecutors will handle inability-to-pay claims from companies, intending to provide companies...
McDermott Will & Emery
Public companies would have a harder time evading a stricter limit on deductions for compensation paid to top executives under an IRS proposal.
Pillsbury Winthrop Shaw Pittman LLP
We supplement our top ten tips for 2019 say-on-pay votes with additional tips based on the ISS and Glass Lewis 2020 Policy Updates.
McDermott Will & Emery
Corporations looking to use partnerships to avoid the executive compensation deduction limitation may be out of luck.
Winston & Strawn LLP
Today, we will discuss the vexing issue of annual or long-term incentive plans that were made before November 2, 2017, and that satisfied the performance-based compensation requirements of pre-Tax Cuts and Jobs Act of 2017.
Sheppard Mullin Richter & Hampton
As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the "Code") ...
Foley & Lardner
With the dawn of the new year, many companies are taking the initial steps that they hope will allow them to meet their financial and strategic goals in 2020 and beyond.
Winston & Strawn LLP
On December 17, I blogged on the new Proposed Regulations on the changes to Code Section 162(m) made by the Tax Cuts and Jobs Act of 2017. Today, I will focus on just one aspect of the proposed regs:
Shearman & Sterling LLP
On December 16, 2019, the IRS issued proposed regulations under Section 162(m) of the Internal Revenue Code (the "Proposed Regulations").
Cooley LLP
The amended rules under Section 162(m) apply to taxable years beginning on or after January 1, 2018.
Winston & Strawn LLP
Over the next few months, boards and board committees will be making many decisions and taking many actions.
Foley & Lardner
It's the time of year when we all gather around with our families and loved ones.
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