Proskauer's Employee Benefits & Executive Compensa

OCTOBER 19, 2022

This new focus on “clawbacks” is intended to give general counsels and chief compliance officers the tools to implement “responsible corporate behavior” and to foster a corporate culture that both deters and punishes risky (and possibly criminal) behavior by top executives.

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Proskauer's Employee Benefits & Executive Compensa

NOVEMBER 2, 2022

The Final Rules task national securities exchanges (“exchanges”) with adopting formal listing standards that, in turn, require publicly listed companies to establish compensation clawback policies that meet the standards prescribed in the Final Rules. it is a strict liability regime).

Executive Compensation 52

Executive Compensation Incentive Compensation Retirement Plan Taxes 52

Proskauer's Employee Benefits & Executive Compensa

JULY 7, 2023

120 , explaining how companies should properly recognize and disclose compensation cost for spring-loaded awards. Companies that have allegedly engaged in spring-loading or bullet-dodging have been the subject of SEC investigations as recently as a few years ago.

Government 111

Government Incentive Compensation Executive Compensation IT 111

Proskauer's Employee Benefits & Executive Compensa

MAY 23, 2023

The Tax Court further stated that “[it does] not view Revenue Procedure 93‑27 in such a restricted manner, but rather view[s] [Revenue Procedure 93‑27] as administrative guidance on the treatment of the receipt of a partnership profits interest for services.”

Taxes 52

Taxes Incentive Compensation Executive Compensation IT 52