McDermott Will & Emery Employee Benefits

DECEMBER 27, 2022

An important new governance survey suggests an increasing willingness to consider linking a company’s ESG performance measures to executive incentive compensation. But implementing such measures may present boards and their compensation committees with practical implementation challenges.

Incentive Compensation 64

Incentive Compensation Government Employee Benefits Executive Compensation 64

Shareforce

MAY 31, 2023

STIs are granted to employees to achieve short-term business goals within an annual, quarterly, or monthly period, usually resulting in a cash payout based on goals achieved within a year or less.In terms of financial reporting, cash-settled STIs fall within the rules of IAS 19 Employee Benefits under IFRS or ASC 715 under the rules of GAAP.

Employee Incentives 52

Employee Incentives Incentive Compensation Payroll System Bonuses 52

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.

Executive Compensation 52

Executive Compensation Incentive Compensation Retirement Plan Taxes 52

Proskauer's Employee Benefits & Executive Compensa

OCTOBER 19, 2022

The difficult issue is determining the reason for clawing back compensation (i.e., was it the result of “fault” or criminal conduct or an accounting mistake) and determining the executive’s “culpability” in securing unjustified compensation.

Executive Compensation 52

Executive Compensation Equity Compensation Incentive Compensation Compensation System 52

Proskauer's Employee Benefits & Executive Compensa

JULY 7, 2023

A potentially overlooked but important issue that public companies should have in mind when granting option or option-like awards is avoiding the unintentional appearance of “spring-loading” and “bullet-dodging,” both of which have been a recent focus of the SEC and shareholders and viewed as potentially poor corporate governance practices.

Government 111

Government Incentive Compensation Executive Compensation IT 111

Proskauer's Employee Benefits & Executive Compensa

MAY 23, 2023

The Tax Court’s May 3, 2023, decision in ES NPA Holding, LLC v. Commissioner (T.C.

Taxes 52

Taxes Incentive Compensation Executive Compensation IT 52