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.
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).
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Proskauer's Employee Benefits & Executive Compensa
OCTOBER 19, 2022
Executives can face clawback of previously paid compensation under various circumstances. 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.
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.
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.”
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