Many of us in the executive compensation field have been busy these past few months preparing proxy statements and corresponding executive compensation disclosures. Now that the crush of proxy season is largely behind us, and companies have either made it through their first pay ratio disclosures or are about to file proxies with pay ratio
Executive Compensation
What’s Old is New Again – Code Section 162(m) (and Maybe Code Section 409A?) Edition
Playing off our earlier post regarding how tax reform proposals never really die, they just resurface in new ways, we thought you might enjoy the following trip down memory lane:
Once a Covered Employee, Always a Covered Employee – Round 1
Attached is the Conference Report relating a portion of the version of the Small…
“Performance-Based Compensation” is Dead, Long-Live Pay for Performance!
As you likely know by now, the final tax reform bill substantially modified Code Section 162(m). Prior to tax reform, Code Section 162(m) limits publicly-traded companies to deducting as compensation expense, amounts in excess of $1 million paid to a company’s CEO and three highest compensated executive officers, excluding the CFO. Importantly; however, the pre-tax…
Tax Reform – How Did We Get Here?
Now that the House and Senate are on the precipice of passing tax reform, we thought it might be helpful to provide a one-stop-shop resource for the historical bills that led to the final product. Also, as an executive compensation lawyer, I had to chronicle the rise, fall, rise and fall again of the proposed…